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        GST

        4203

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        GST applicability on sports gloves: temporary preferential rate applies until the notified expiry date period. Gloves specially designed for use in sports are placed in the goods schedule subject to a preferential GST rate of 12 per cent, with that treatment limited to the notified period ending 21-09-2025 and dependent on the schedule entry and notification for applicability.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST applicability on sports gloves: temporary preferential rate applies until the notified expiry date period.

                                Gloves specially designed for use in sports are placed in the goods schedule subject to a preferential GST rate of 12 per cent, with that treatment limited to the notified period ending 21-09-2025 and dependent on the schedule entry and notification for applicability.


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