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      <description>Instruments and apparatus under tariff heading 9026 that measure or check flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters) are listed in Schedule II and attract the notified GST rate from the effective date; the entry excludes instruments classifiable under headings 9014, 9015, 9028 or 9032 and refers to Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.</description>
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