GST omission from Schedule removes high-rate tax entry for watch straps, bands and parts, altering their classification. Omission of the Schedule entry excises the prior listing of watch straps, watch bands, watch bracelets and parts, thereby removing the previously applicable scheduled GST incidence and altering their tariff classification pending any replacement provision.
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Provisions expressly mentioned in the judgment/order text.
GST omission from Schedule removes high-rate tax entry for watch straps, bands and parts, altering their classification.
Omission of the Schedule entry excises the prior listing of watch straps, watch bands, watch bracelets and parts, thereby removing the previously applicable scheduled GST incidence and altering their tariff classification pending any replacement provision.
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