Goods classification: vulcanised rubber plates and profiles attract GST at specified rate under schedule until temporary expiry. Supply of plates, sheets, strips, rods and profile shapes of vulcanised rubber other than hard rubber are classified under Schedule 3 and are chargeable to tax at GST @18%, creating a temporary date limited charging provision that governs the taxable treatment of such supplies while the tariff entry remains in force.
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Provisions expressly mentioned in the judgment/order text.
Goods classification: vulcanised rubber plates and profiles attract GST at specified rate under schedule until temporary expiry.
Supply of plates, sheets, strips, rods and profile shapes of vulcanised rubber other than hard rubber are classified under Schedule 3 and are chargeable to tax at GST @18%, creating a temporary date limited charging provision that governs the taxable treatment of such supplies while the tariff entry remains in force.
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