GST classification of leather apparel and accessories: high-rate taxation and subsequent omission by notification. Tariff item 4203, covering articles of apparel and clothing accessories of leather or composition leather, attracted GST at 28% under Schedule 4 up to 21-09-2025; the entry was omitted by notification no. 43/2017 effective 15-11-2017, and prior to omission expressly described those leather apparel and accessories.
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GST classification of leather apparel and accessories: high-rate taxation and subsequent omission by notification.
Tariff item 4203, covering articles of apparel and clothing accessories of leather or composition leather, attracted GST at 28% under Schedule 4 up to 21-09-2025; the entry was omitted by notification no. 43/2017 effective 15-11-2017, and prior to omission expressly described those leather apparel and accessories.
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