GST classification: Schedule four goods subject to higher rate; notification omitted sanitary ware from coverage. GST applies to goods listed in Schedule 4 at 28% rate, with an omission by Notification No. 43/2017 (effective 15-11-2017) that removed the prior exclusion of utensils described as sanitary ware and parts, thereby altering the scope of goods captured by the Schedule 4 entry and changing the taxable classification of sanitary ware under the GST framework.