GST on cinematographic equipment retains Schedule 3 classification, carrying an applicable rate until the notified sunset date. Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus, are classified under Schedule 3 for GST and are subject to the specified applicable rate; this entry is time bound and was inserted by a notification amending the schedules to clarify tax 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 on cinematographic equipment retains Schedule 3 classification, carrying an applicable rate until the notified sunset date.
Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus, are classified under Schedule 3 for GST and are subject to the specified applicable rate; this entry is time bound and was inserted by a notification amending the schedules to clarify tax treatment.
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