GST classification for specified mechanical goods affirmed, with passenger boarding bridges omitted by notification; effective date noted. Goods under tariff heading 8479 are subject to Schedule 4 GST at the specified rate for the prescribed period; a subsequent notification omitted the entry, replacing the earlier text that had expressly listed passenger boarding bridges as examples under that heading, thereby changing the tariff text and the specific classification treatment of passenger boarding bridges.
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GST classification for specified mechanical goods affirmed, with passenger boarding bridges omitted by notification; effective date noted.
Goods under tariff heading 8479 are subject to Schedule 4 GST at the specified rate for the prescribed period; a subsequent notification omitted the entry, replacing the earlier text that had expressly listed passenger boarding bridges as examples under that heading, thereby changing the tariff text and the specific classification treatment of passenger boarding bridges.
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