Goods classification: parts intended solely or principally for specified apparatus determine GST treatment under schedule provisions. Parts suitable for use solely or principally with the apparatus covered by the related tariff headings are included in Schedule 3 and attract GST under the schedule; the entry was inserted by notification amending the schedule and links tax treatment of such dedicated parts to heading-based classification.
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Provisions expressly mentioned in the judgment/order text.
Goods classification: parts intended solely or principally for specified apparatus determine GST treatment under schedule provisions.
Parts suitable for use solely or principally with the apparatus covered by the related tariff headings are included in Schedule 3 and attract GST under the schedule; the entry was inserted by notification amending the schedule and links tax treatment of such dedicated parts to heading-based classification.
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