GST classification for base-metal office fittings and staples confirms taxable treatment under the Schedule entry for these goods. Imposition of GST at the Schedule 3 rate applies to specified base-metal office articles, including fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles of base metal, and staples in strips; the entry reflects an amendment by notification implementing their inclusion and GST treatment.
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 for base-metal office fittings and staples confirms taxable treatment under the Schedule entry for these goods.
Imposition of GST at the Schedule 3 rate applies to specified base-metal office articles, including fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles of base metal, and staples in strips; the entry reflects an amendment by notification implementing their inclusion and GST treatment.
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