GST classification excluding artificial filament yarns clarifies Schedule three tax treatment under notified tariff entries. Schedule 3 applies to goods falling under the listed tariff entries until the notified date, and Item 118 taxes all goods other than artificial filament yarns, explicitly excluding artificial filament yarns from that item's coverage; a notification amended earlier wording that had enumerated examples of artificial filament yarns.
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GST classification excluding artificial filament yarns clarifies Schedule three tax treatment under notified tariff entries.
Schedule 3 applies to goods falling under the listed tariff entries until the notified date, and Item 118 taxes all goods other than artificial filament yarns, explicitly excluding artificial filament yarns from that item's coverage; a notification amended earlier wording that had enumerated examples of artificial filament yarns.
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