GST schedule omission removes the listed rate on armoured safes, strong-boxes and safe deposit lockers. Omission of the Schedule entry for tariff item 8303 deletes the GST provision previously applied to armoured or reinforced safes, strong-boxes and doors, and safe deposit lockers for strong-rooms, cash or deed boxes of base metal, pursuant to a notification amending the schedule and thereby removing the listed GST charge on that goods description.
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Provisions expressly mentioned in the judgment/order text.
GST schedule omission removes the listed rate on armoured safes, strong-boxes and safe deposit lockers.
Omission of the Schedule entry for tariff item 8303 deletes the GST provision previously applied to armoured or reinforced safes, strong-boxes and doors, and safe deposit lockers for strong-rooms, cash or deed boxes of base metal, pursuant to a notification amending the schedule and thereby removing the listed GST charge on that goods description.
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