GST classification: signalling glassware and unworked optical glass under Schedule 3 attracts GST rate under tariff heading provisions. Signalling glassware and optical elements of glass not optically worked are classified to tariff heading 7014 and, under Schedule 3, attract GST @ 18%, with the entry effective up to 21-09-2025 and inserted by notification no. 43/2017 effective 15-11-2017.
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Provisions expressly mentioned in the judgment/order text.
GST classification: signalling glassware and unworked optical glass under Schedule 3 attracts GST rate under tariff heading provisions.
Signalling glassware and optical elements of glass not optically worked are classified to tariff heading 7014 and, under Schedule 3, attract GST @ 18%, with the entry effective up to 21-09-2025 and inserted by notification no. 43/2017 effective 15-11-2017.
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