GST classification of electrical control boards attracts applicable GST under the tariff entry after a regulatory notification update. Goods comprising boards, panels, consoles, desks, cabinets and other bases equipped with two or more apparatus for electric control or distribution, including those incorporating chapter 90 instruments and numerical control apparatus but excluding certain switching apparatus, are subject to GST @ 18% under the applicable tariff entry; the entry was inserted by the cited notification with an effective date.
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Provisions expressly mentioned in the judgment/order text.
GST classification of electrical control boards attracts applicable GST under the tariff entry after a regulatory notification update.
Goods comprising boards, panels, consoles, desks, cabinets and other bases equipped with two or more apparatus for electric control or distribution, including those incorporating chapter 90 instruments and numerical control apparatus but excluding certain switching apparatus, are subject to GST @ 18% under the applicable tariff entry; the entry was inserted by the cited notification with an effective date.
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