GST rate for other hand pumps under the schedule applies until the scheduled expiry, defining taxable treatment. Tariff heading 8414 20 20 classifies 'other hand pumps' as goods subject to Schedule 2 of the GST regime, with a Schedule 2 GST rate of 12% applied to these hand pumps for the period up to the stated expiry date, thereby specifying the taxable category, applicable schedule, and the temporal scope of the rate.
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Provisions expressly mentioned in the judgment/order text.
GST rate for other hand pumps under the schedule applies until the scheduled expiry, defining taxable treatment.
Tariff heading 8414 20 20 classifies "other hand pumps" as goods subject to Schedule 2 of the GST regime, with a Schedule 2 GST rate of 12% applied to these hand pumps for the period up to the stated expiry date, thereby specifying the taxable category, applicable schedule, and the temporal scope of the rate.
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