GST classification change: omission of a tariff entry alters Schedule 3 treatment for artificial-plastic handbags and shopping bags. Tariff entry 4202 22 10 placed the goods in Schedule 3 with GST at eighteen percent until the stated validity date; the entry was omitted by notification no. 43/2017 effective on its commencement, and previously described the goods as hand bags and shopping bags of artificial plastic material.