GST classification for audio equipment applies to microphones, loudspeakers, headphones and amplifiers under the current schedule. Classification specifies that microphones and stands, loudspeakers (whether or not mounted in enclosures), headphones and earphones (including those combined with a microphone), sets consisting of a microphone and one or more loudspeakers, audio frequency electric amplifiers, and electric sound amplifier sets are taxable under the stated schedule and GST rate; the entry was amended by notification to remove a prior exclusion for single loudspeakers mounted in enclosures.