Goods classification: omission of microscopes entry from Schedule changes applicable GST treatment and tariff description. The tariff entry describing 'Microscopes other than optical microscopes; diffraction apparatus' was omitted from the GST schedule by notification, removing the prior item and thereby changing the statutory classification and treatment; the prior listing had been subject to the 28% GST rate.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Goods classification: omission of microscopes entry from Schedule changes applicable GST treatment and tariff description.
The tariff entry describing "Microscopes other than optical microscopes; diffraction apparatus" was omitted from the GST schedule by notification, removing the prior item and thereby changing the statutory classification and treatment; the prior listing had been subject to the 28% GST rate.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.