GST classification for wooden tools establishes a specified tax rate under the schedule, defining their indirect tax treatment. Wooden tools, tool bodies and handles, broom or brush bodies and handles, and boot or shoe lasts and trees are classified under the schedule entry and attract GST @ 12%, establishing their tariff categorisation for indirect tax assessment and collection until the stated terminal date.
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Provisions expressly mentioned in the judgment/order text.
GST classification for wooden tools establishes a specified tax rate under the schedule, defining their indirect tax treatment.
Wooden tools, tool bodies and handles, broom or brush bodies and handles, and boot or shoe lasts and trees are classified under the schedule entry and attract GST @ 12%, establishing their tariff categorisation for indirect tax assessment and collection until the stated terminal date.
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