Tariff classification change alters GST applicability for cotton handbags after a notification omitted the prior entry. Tariff classification 4202 22 20 is a Schedule 3 commodity subject to GST at the specified rate until the stated date; the entry was omitted by notification no. 43/2017 with effect from 15 11 2017. Before omission the description read as hand bags and shopping bags, of cotton, reflecting the prior scope of the tariff line.