GST classification for watch movements clarifies applicable tax treatment under Schedule and notification-based insertion period. Tariff heading 9108 classifies watch movements, complete and assembled, as goods subject to GST treatment under Schedule 3; this entry reflects a notification based insertion by notification no. 43/2017 with a specified operative date, and it governs the applicable tax treatment for those assembled and complete watch movements.
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Provisions expressly mentioned in the judgment/order text.
GST classification for watch movements clarifies applicable tax treatment under Schedule and notification-based insertion period.
Tariff heading 9108 classifies watch movements, complete and assembled, as goods subject to GST treatment under Schedule 3; this entry reflects a notification based insertion by notification no. 43/2017 with a specified operative date, and it governs the applicable tax treatment for those assembled and complete watch movements.
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