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    <description>Application of GST to parts and accessories for machines, appliances, instruments or apparatus classifiable in Chapter 90 is governed by Schedule 3; parts not specified elsewhere in Chapter 90 are taxable. A departmental clarification confirms that parts of ophthalmic equipment suitable solely or principally for use with ophthalmic equipment are included within this GST treatment, with reference to the issuing circular for guidance.</description>
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      <description>Application of GST to parts and accessories for machines, appliances, instruments or apparatus classifiable in Chapter 90 is governed by Schedule 3; parts not specified elsewhere in Chapter 90 are taxable. A departmental clarification confirms that parts of ophthalmic equipment suitable solely or principally for use with ophthalmic equipment are included within this GST treatment, with reference to the issuing circular for guidance.</description>
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