GST classification of scissors and shears: treated under schedule provision with a specified tax rate until prescribed date. Scissors, tailors' shears, similar shears and their blades are classified under the specified tariff entry and are placed under Schedule 3, attracting GST at 18% for the stated applicability period; the entry ties the product scope directly to the schedule treatment and tax rate.
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Provisions expressly mentioned in the judgment/order text.
GST classification of scissors and shears: treated under schedule provision with a specified tax rate until prescribed date.
Scissors, tailors' shears, similar shears and their blades are classified under the specified tariff entry and are placed under Schedule 3, attracting GST at 18% for the stated applicability period; the entry ties the product scope directly to the schedule treatment and tax rate.
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