GST on specified audio equipment retained in the schedule, with certain entries omitted by notification. GST applies to goods under tariff heading 8518 as listed in Schedule 4, attracting the schedule's specified rate; previously enumerated subheadings for loudspeakers, amplifiers and parts were omitted by notification no. 43/2017, so the Schedule classification and corresponding GST incidence reflect that omission until further amendment.
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Provisions expressly mentioned in the judgment/order text.
GST on specified audio equipment retained in the schedule, with certain entries omitted by notification.
GST applies to goods under tariff heading 8518 as listed in Schedule 4, attracting the schedule's specified rate; previously enumerated subheadings for loudspeakers, amplifiers and parts were omitted by notification no. 43/2017, so the Schedule classification and corresponding GST incidence reflect that omission until further amendment.
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