GST classification change: certain fairground amusements omitted from tariff entry, altering tax applicability going forward. The tariff entry describing roundabouts, swings, shooting galleries and other fairground amusements, excluding travelling circuses and travelling menageries, has been omitted by notification, thereby removing that heading from the schedule and altering the tax applicability and prior rate treatment for those amusement goods under the GST framework.
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GST classification change: certain fairground amusements omitted from tariff entry, altering tax applicability going forward.
The tariff entry describing roundabouts, swings, shooting galleries and other fairground amusements, excluding travelling circuses and travelling menageries, has been omitted by notification, thereby removing that heading from the schedule and altering the tax applicability and prior rate treatment for those amusement goods under the GST framework.
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