GST classification applies to Indian katha goods, imposing the scheduled tax treatment until the stated expiry date. Goods under tariff heading 1404 90 50 (Indian katha) attract GST at 18% under Schedule 3, with that schedule applicability stated to remain in effect up to 21-09-2025; the entry identifies the commodity, its tariff classification, the applicable schedule reference, and the temporal limit to the stated tax treatment.
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Provisions expressly mentioned in the judgment/order text.
GST classification applies to Indian katha goods, imposing the scheduled tax treatment until the stated expiry date.
Goods under tariff heading 1404 90 50 (Indian katha) attract GST at 18% under Schedule 3, with that schedule applicability stated to remain in effect up to 21-09-2025; the entry identifies the commodity, its tariff classification, the applicable schedule reference, and the temporal limit to the stated tax treatment.
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