GST classification of lasers and optical appliances attracts standard goods tax rate under specified schedule during notification period. Tariff Heading 9013 covers lasers other than laser diodes and other optical appliances and instruments not specified elsewhere; these goods are subject to GST at the specified rate of eighteen percent under the relevant schedule until 21-09-2025. The heading text was amended by Notification No. 18/2021 (effective 01-01-2022) from an earlier formulation and was inserted/adjusted by Notification No. 43/2017 (effective 15-11-2017).
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 of lasers and optical appliances attracts standard goods tax rate under specified schedule during notification period.
Tariff Heading 9013 covers lasers other than laser diodes and other optical appliances and instruments not specified elsewhere; these goods are subject to GST at the specified rate of eighteen percent under the relevant schedule until 21-09-2025. The heading text was amended by Notification No. 18/2021 (effective 01-01-2022) from an earlier formulation and was inserted/adjusted by Notification No. 43/2017 (effective 15-11-2017).
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