GST classification of demonstrational instruments: listed in schedule three and subject to the prescribed GST treatment for such goods. Instruments, apparatus and models specifically designed for demonstrational purposes and unsuitable for other uses are classified as goods under Schedule 3 and attract the applicable GST treatment; the entry identifies these demonstrational items as a distinct taxable category and was inserted by a subsequent notification effective from its stated 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 of demonstrational instruments: listed in schedule three and subject to the prescribed GST treatment for such goods.
Instruments, apparatus and models specifically designed for demonstrational purposes and unsuitable for other uses are classified as goods under Schedule 3 and attract the applicable GST treatment; the entry identifies these demonstrational items as a distinct taxable category and was inserted by a subsequent notification effective from its stated date.
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