https://www.taxtmi.com/caselaws?id=361690 Electrically operated Drum with Bell and Zalar was treated as a mechanically operated musical article and classified under Heading 9208 of the Customs Tariff as a residual heading for musical instruments not elsewhere specified. The GST exemption under Sl. No. 143 of Notification No. 2/2017-Central Tax (Rate) was confined to indigenous handmade musical instruments specifically listed in Annexure II, and the product did not match those notified entries. The ruling also stated that an earlier VAT determination could not be used to extend the GST exemption, because the GST entry was not pari materia with the VAT provision. en-us Mon, 05 Feb 2018 00:00:00 +0530 Sat, 01 Mar 2025 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361690 Electrically operated Drum with Bell and Zalar was treated as a mechanically operated musical article and classified under Heading 9208 of the Customs Tariff as a residual heading for musical instruments not elsewhere specified. The GST exemption under Sl. No. 143 of Notification No. 2/2017-Central Tax (Rate) was confined to indigenous handmade musical instruments specifically listed in Annexure II, and the product did not match those notified entries. The ruling also stated that an earlier VAT determination could not be used to extend the GST exemption, because the GST entry was not pari materia with the VAT provision. Case-Laws GST Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361690