GST classification for precious-metal-cased watches attracts standard rate under Schedule 3, subject to time-limited applicability. Wrist-watches, pocket-watches, stop-watches and other watches with case of precious metal or metal clad with precious metal are classified under Schedule 3 for GST and attract an 18% rate, subject to a specified temporal limit introduced by notification.
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Provisions expressly mentioned in the judgment/order text.
GST classification for precious-metal-cased watches attracts standard rate under Schedule 3, subject to time-limited applicability.
Wrist-watches, pocket-watches, stop-watches and other watches with case of precious metal or metal clad with precious metal are classified under Schedule 3 for GST and attract an 18% rate, subject to a specified temporal limit introduced by notification.
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