GST classification: plaster articles placed in Schedule 4 attract top-rate GST; descriptive phrase omitted by notification. Tariff item 6809 places certain articles of plaster in Schedule 4 attracting GST at the 28% rate; the prior descriptive phrase listing boards, sheets, panels, tiles and similar unornamented plaster articles was omitted by Notification No. 43/2017 effective 15-11-2017, without changing the Schedule placement or applicable tax treatment up to 21-09-2025.
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Provisions expressly mentioned in the judgment/order text.
GST classification: plaster articles placed in Schedule 4 attract top-rate GST; descriptive phrase omitted by notification.
Tariff item 6809 places certain articles of plaster in Schedule 4 attracting GST at the 28% rate; the prior descriptive phrase listing boards, sheets, panels, tiles and similar unornamented plaster articles was omitted by Notification No. 43/2017 effective 15-11-2017, without changing the Schedule placement or applicable tax treatment up to 21-09-2025.
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