GST classification of goods revised under schedule; safety glass item omitted by notification, altering taxable treatment. GST classification of a listed good in Schedule 4 carried a high rate of tax until the stated cut-off; the specific schedule entry for 'Safety glass, consisting of toughened (tempered) or laminated glass' was omitted by notification 43/2017 with effect from 15-11-2017, thereby removing that description from the schedule and changing its taxable treatment under the schedule framework.
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GST classification of goods revised under schedule; safety glass item omitted by notification, altering taxable treatment.
GST classification of a listed good in Schedule 4 carried a high rate of tax until the stated cut-off; the specific schedule entry for "Safety glass, consisting of toughened (tempered) or laminated glass" was omitted by notification 43/2017 with effect from 15-11-2017, thereby removing that description from the schedule and changing its taxable treatment under the schedule framework.
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