GST on base-metal office equipment treated separately from office furniture, making listed desk items taxable under prescribed rate. Goods such as filing cabinets, card-index cabinets, paper trays, paper rests, pen trays and office-stamp stands of base metal (not being office furniture of heading 9403) are classified in Schedule 3 and attract GST at 18%, pursuant to the insertion by notification No. 43/2017 effective 15-11-2017 and applicable upto 21-09-2025.
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 on base-metal office equipment treated separately from office furniture, making listed desk items taxable under prescribed rate.
Goods such as filing cabinets, card-index cabinets, paper trays, paper rests, pen trays and office-stamp stands of base metal (not being office furniture of heading 9403) are classified in Schedule 3 and attract GST at 18%, pursuant to the insertion by notification No. 43/2017 effective 15-11-2017 and applicable upto 21-09-2025.
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