GST classification: electrical machines with individual functions attract applicable GST under the specified schedule until prescribed date. Electrical machines and apparatus having individual functions not specified elsewhere in the Chapter are classified under Schedule 3 and subject to the applicable GST rate prescribed for that schedule, clarifying their placement for levy and compliance under the GST framework.
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: electrical machines with individual functions attract applicable GST under the specified schedule until prescribed date.
Electrical machines and apparatus having individual functions not specified elsewhere in the Chapter are classified under Schedule 3 and subject to the applicable GST rate prescribed for that schedule, clarifying their placement for levy and compliance under the GST framework.
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