Classification of audiovisual equipment affects GST treatment after amendment and later omission changed taxable status of such items. Classification of certain audiovisual equipment in the GST schedule designated digital cameras, video camera recorders and related transmission apparatus as high-rate taxable goods; an amendment expanded the description to include broadcasting and television transmission apparatus and cameras, and a subsequent notification omitted the entry from the schedule, altering the tax treatment of the listed equipment.
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Classification of audiovisual equipment affects GST treatment after amendment and later omission changed taxable status of such items.
Classification of certain audiovisual equipment in the GST schedule designated digital cameras, video camera recorders and related transmission apparatus as high-rate taxable goods; an amendment expanded the description to include broadcasting and television transmission apparatus and cameras, and a subsequent notification omitted the entry from the schedule, altering the tax treatment of the listed equipment.
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