GST on metal office equipment remains classified under a high-rate schedule after omission of a specific tariff entry by notification. Goods under tariff heading 8304 are recorded under Schedule Four for GST purposes; the descriptive entry listing metal office or desk equipment (excluding furniture of heading 9403) was omitted by notification no. 43/2017 effective 15-11-2017, changing the operative tariff description.
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Provisions expressly mentioned in the judgment/order text.
GST on metal office equipment remains classified under a high-rate schedule after omission of a specific tariff entry by notification.
Goods under tariff heading 8304 are recorded under Schedule Four for GST purposes; the descriptive entry listing metal office or desk equipment (excluding furniture of heading 9403) was omitted by notification no. 43/2017 effective 15-11-2017, changing the operative tariff description.
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