clerification of word Accessories

[Rajiv Agarwal'Alfa']

Sir Please explain the word 'Accessories'.

AI Summary

Debate on GST Definition of 'Accessories' and Classification of MS Angles as 'Capital Goods' Under CENVAT Credit Rules. A discussion on the term 'accessories' in the context of Goods and Services Tax (GST) was initiated, with various participants providing definitions and examples. One definition described accessories as items added to enhance usefulness or attractiveness, such as a car luggage stand. A legal case regarding the classification of MS angles, plates, and rounds used in structural support for machinery as 'capital goods' under CENVAT credit rules was also discussed. The Supreme Court's ruling in a similar case was found applicable, determining these items as integral to machinery and thus qualifying as 'capital goods.' Participants also distinguished between essential and aesthetic accessories.