Goods omission from GST schedule removes specified musical instruments from taxable list under notification, altering tax treatment. Heading 9208, covering musical instruments and mouth blown signalling devices, has been omitted from the GST schedule. The omission was effected by notification no. 43/2017 with effect from the operative date; the former heading text listed musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not elsewhere classified, and decoy calls, whistles and call horns.
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Provisions expressly mentioned in the judgment/order text.
Goods omission from GST schedule removes specified musical instruments from taxable list under notification, altering tax treatment.
Heading 9208, covering musical instruments and mouth blown signalling devices, has been omitted from the GST schedule. The omission was effected by notification no. 43/2017 with effect from the operative date; the former heading text listed musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not elsewhere classified, and decoy calls, whistles and call horns.
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