GST exemption for parts used in manufacturing hearing aids preserves tax-free treatment for specified components. Parts used in the manufacture of hearing aids are treated as exempt supplies under a GST exemption, removing integrated tax liability on those components when supplied for manufacture of hearing aids, pursuant to the notification that inserted the item into the relevant schedules.
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.
GST exemption for parts used in manufacturing hearing aids preserves tax-free treatment for specified components.
Parts used in the manufacture of hearing aids are treated as exempt supplies under a GST exemption, removing integrated tax liability on those components when supplied for manufacture of hearing aids, pursuant to the notification that inserted the item into the relevant schedules.
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