GST omission of Schedule entry removes festive and novelty entertainment articles from a specified high tax rate. Entry 9505 in Schedule 4, which covered festive, carnival and other entertainment articles including conjuring tricks and novelty jokes, has been omitted by notification, removing that tariff entry and changing the tax treatment previously applicable to those goods.
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Provisions expressly mentioned in the judgment/order text.
GST omission of Schedule entry removes festive and novelty entertainment articles from a specified high tax rate.
Entry 9505 in Schedule 4, which covered festive, carnival and other entertainment articles including conjuring tricks and novelty jokes, has been omitted by notification, removing that tariff entry and changing the tax treatment previously applicable to those goods.
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