GST classification of glass envelopes attracts integrated tax under schedule provisions for lamp and display components. Classification of open glass envelopes (including bulbs and tubes) and glass parts supplied without fittings for electric lamps, light sources or cathode-ray tubes is subject to GST at 18%, with the tariff description having been inserted and later amended by notifications given effect on specified effective dates.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST classification of glass envelopes attracts integrated tax under schedule provisions for lamp and display components.
Classification of open glass envelopes (including bulbs and tubes) and glass parts supplied without fittings for electric lamps, light sources or cathode-ray tubes is subject to GST at 18%, with the tariff description having been inserted and later amended by notifications given effect on specified effective dates.
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