GST classification of slide fasteners: tariff item attracts a standard GST rate; prior sub-classifications amended and omitted. The tariff entry for slide fasteners and parts under the Harmonized System heading attracts GST at the standard 18% rate under Schedule 3 until the stated cessation date. The descriptive scope of the entry was amended in mid 2018 and the prior reference to parts of slide fasteners was omitted by a subsequent notification effective October 2019, affecting classification and rate applicability.
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GST classification of slide fasteners: tariff item attracts a standard GST rate; prior sub-classifications amended and omitted.
The tariff entry for slide fasteners and parts under the Harmonized System heading attracts GST at the standard 18% rate under Schedule 3 until the stated cessation date. The descriptive scope of the entry was amended in mid 2018 and the prior reference to parts of slide fasteners was omitted by a subsequent notification effective October 2019, affecting classification and rate applicability.
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