GST on musical instrument parts: classification places parts and accessories within the scheduled taxable category under GST. Parts and accessories of musical instruments-including mechanisms for musical boxes, cards, discs and rolls for mechanical instruments, metronomes, tuning forks and pitch pipes-are classified under the goods schedule and subject to the applicable GST rate; this classification was inserted by the noted notification, thereby expressly bringing those parts and accessories within the scheduled taxable category for the stated applicability period.
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Provisions expressly mentioned in the judgment/order text.
GST on musical instrument parts: classification places parts and accessories within the scheduled taxable category under GST.
Parts and accessories of musical instruments-including mechanisms for musical boxes, cards, discs and rolls for mechanical instruments, metronomes, tuning forks and pitch pipes-are classified under the goods schedule and subject to the applicable GST rate; this classification was inserted by the noted notification, thereby expressly bringing those parts and accessories within the scheduled taxable category for the stated applicability period.
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