GST classification for carbon electrical components determines their tax treatment under the updated tariff schedule. Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other graphite or carbon articles, with or without metal, when used for electrical purposes are classified under the GST schedule and subject to the schedule's tax treatment; the entry was amended by a November 2017 notification made operative from mid-November 2017 and applies within the schedule's prescribed applicability period.
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 for carbon electrical components determines their tax treatment under the updated tariff schedule.
Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other graphite or carbon articles, with or without metal, when used for electrical purposes are classified under the GST schedule and subject to the schedule's tax treatment; the entry was amended by a November 2017 notification made operative from mid-November 2017 and applies within the schedule's prescribed applicability period.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.