GST exemption for earthen pots and clay lamps under the applicable tariff classification and schedules continues to apply. A GST exemption applies to goods classified under the cited tariff heading, namely earthen pots and clay lamps, as set out in the schedules; the entry defines scope by product description and ties relief to the schedule conditions governing GST exemption for those goods.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for earthen pots and clay lamps under the applicable tariff classification and schedules continues to apply.
A GST exemption applies to goods classified under the cited tariff heading, namely earthen pots and clay lamps, as set out in the schedules; the entry defines scope by product description and ties relief to the schedule conditions governing GST exemption for those goods.
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