GST rate on listed goods remains prescribed under Schedule 4 despite omission and corrective note amendments by notification. Goods under tariff heading 9504 are listed in Schedule 4 with GST @ 28% (applicable to 21-09-2025); Notification No. 25/2018 omitted the prior descriptive note listing video game consoles, coin operated and casino games, and a corrective amendment refined the prior wording.
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Provisions expressly mentioned in the judgment/order text.
GST rate on listed goods remains prescribed under Schedule 4 despite omission and corrective note amendments by notification.
Goods under tariff heading 9504 are listed in Schedule 4 with GST @ 28% (applicable to 21-09-2025); Notification No. 25/2018 omitted the prior descriptive note listing video game consoles, coin operated and casino games, and a corrective amendment refined the prior wording.
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