GST classification for tariff heading clarifies tax applicability after omission of specific bedding description by notification. GST treatment for tariff heading 9404 is governed by the schedule entry indicating the applicable GST slab; a later notification omitted the descriptive proviso listing mattress supports and similar bedding, narrowing the descriptive scope and leaving classification and tax applicability to the core tariff description and subsequent notifications.
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GST classification for tariff heading clarifies tax applicability after omission of specific bedding description by notification.
GST treatment for tariff heading 9404 is governed by the schedule entry indicating the applicable GST slab; a later notification omitted the descriptive proviso listing mattress supports and similar bedding, narrowing the descriptive scope and leaving classification and tax applicability to the core tariff description and subsequent notifications.
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