GST classification of other furniture clarified as taxable, excluding furniture wholly of bamboo, cane or rattan. Classification under heading 9403 treats other furniture and parts as taxable under Schedule provisions, expressly excluding furniture wholly made of bamboo, cane or rattan; a statutory notification amended the heading text to replace the earlier bamboo-specific description with the current exclusion, thereby altering the scope of goods covered.
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Provisions expressly mentioned in the judgment/order text.
GST classification of other furniture clarified as taxable, excluding furniture wholly of bamboo, cane or rattan.
Classification under heading 9403 treats other furniture and parts as taxable under Schedule provisions, expressly excluding furniture wholly made of bamboo, cane or rattan; a statutory notification amended the heading text to replace the earlier bamboo-specific description with the current exclusion, thereby altering the scope of goods covered.
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