GST classification of glass mirrors: previously subject to the highest Schedule 4 rate, later omitted by notification. Tariff item 7009 was listed in Schedule 4 attracting GST at 28% but is now marked 'Omitted'; notification no. 43/2017 effective 15-11-2017 removed the Schedule 4 entry. Before omission the description expressly covered glass mirrors, whether or not framed, including rear view mirrors.
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 of glass mirrors: previously subject to the highest Schedule 4 rate, later omitted by notification.
Tariff item 7009 was listed in Schedule 4 attracting GST at 28% but is now marked "Omitted"; notification no. 43/2017 effective 15-11-2017 removed the Schedule 4 entry. Before omission the description expressly covered glass mirrors, whether or not framed, including rear view mirrors.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.