GST on surveying and geophysical instruments remains taxable at the standard rate through specified transitional period. Surveying, photogrammetrical surveying, hydrographic, oceanographic, hydrological, meteorological and geophysical instruments and appliances are classified as Schedule 3 goods and charged GST at the stated standard rate, with compasses explicitly excluded and the item introduced by subsequent notification amending the schedules.
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Provisions expressly mentioned in the judgment/order text.
GST on surveying and geophysical instruments remains taxable at the standard rate through specified transitional period.
Surveying, photogrammetrical surveying, hydrographic, oceanographic, hydrological, meteorological and geophysical instruments and appliances are classified as Schedule 3 goods and charged GST at the stated standard rate, with compasses explicitly excluded and the item introduced by subsequent notification amending the schedules.
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