GST rate on photographic laboratory apparatus classified under the tax schedule, reflecting notified schedule insertion and treatment. Apparatus and equipment for photographic and cinematographic laboratories, including negatoscopes and projection screens, are classified under tariff heading 9010 and placed in the designated tax schedule; they are subject to the schedule's prescribed GST rate. The entry was inserted by a 2017 notification with an effective date in mid-November, clarifying that these laboratory apparatus and related projection equipment carry the schedule's tax treatment until the schedule's terminal date.
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Provisions expressly mentioned in the judgment/order text.
GST rate on photographic laboratory apparatus classified under the tax schedule, reflecting notified schedule insertion and treatment.
Apparatus and equipment for photographic and cinematographic laboratories, including negatoscopes and projection screens, are classified under tariff heading 9010 and placed in the designated tax schedule; they are subject to the schedule's prescribed GST rate. The entry was inserted by a 2017 notification with an effective date in mid-November, clarifying that these laboratory apparatus and related projection equipment carry the schedule's tax treatment until the schedule's terminal date.
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