GST on wind musical instruments remains taxable under Schedule 3, subject to notification and temporal application. Goods classified as wind musical instruments are subject to GST @ 18% under Schedule 3, covering examples such as keyboard pipe organs, accordions, clarinets, trumpets and bagpipes, while excluding fairground organs and mechanical street organs; the classification and levy were prescribed by a 2017 notification and carry a specified temporal application in the schedule.
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Provisions expressly mentioned in the judgment/order text.
GST on wind musical instruments remains taxable under Schedule 3, subject to notification and temporal application.
Goods classified as wind musical instruments are subject to GST @ 18% under Schedule 3, covering examples such as keyboard pipe organs, accordions, clarinets, trumpets and bagpipes, while excluding fairground organs and mechanical street organs; the classification and levy were prescribed by a 2017 notification and carry a specified temporal application in the schedule.
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