GST classification: optical and astronomical instruments listed for a schedule attract the applicable GST rate; radio astronomy instruments excluded. Goods comprising binoculars, monoculars, optical telescopes and their mountings, together with other astronomical instruments and their mountings, are classified under the relevant GST schedule and subject to the prescribed GST rate; instruments for radio astronomy are excluded; entry inserted by notification No. 43/2017 effective from the notification effective date.
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 classification: optical and astronomical instruments listed for a schedule attract the applicable GST rate; radio astronomy instruments excluded.
Goods comprising binoculars, monoculars, optical telescopes and their mountings, together with other astronomical instruments and their mountings, are classified under the relevant GST schedule and subject to the prescribed GST rate; instruments for radio astronomy are excluded; entry inserted by notification No. 43/2017 effective from the notification effective date.
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