GST classification under Schedule Four: 9401 entries attract the top rate; notification omitted a seat description. Goods under tariff heading 9401 are placed in Schedule Four and attract the top GST rate; an earlier descriptive entry on seats (excluding heading 9402) and parts was omitted by Notification No. 43/2017 effective 15 11 2017, thereby altering the tariff description and scope for seating goods.
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GST classification under Schedule Four: 9401 entries attract the top rate; notification omitted a seat description.
Goods under tariff heading 9401 are placed in Schedule Four and attract the top GST rate; an earlier descriptive entry on seats (excluding heading 9402) and parts was omitted by Notification No. 43/2017 effective 15 11 2017, thereby altering the tariff description and scope for seating goods.
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