Taxability of plans and drawings: Schedule 3 treats specified originals and reproductions as subject to GST at the prescribed rate. Goods under tariff heading 4906 00 00-originals and reproductions of plans and drawings, hand-written texts, photographic reproductions on sensitised paper and carbon copies-are taxable under Schedule 3 and attract GST @ 18% as inserted by Notification No. 8/2021-Integrated Tax (Rate).
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Provisions expressly mentioned in the judgment/order text.
Taxability of plans and drawings: Schedule 3 treats specified originals and reproductions as subject to GST at the prescribed rate.
Goods under tariff heading 4906 00 00-originals and reproductions of plans and drawings, hand-written texts, photographic reproductions on sensitised paper and carbon copies-are taxable under Schedule 3 and attract GST @ 18% as inserted by Notification No. 8/2021-Integrated Tax (Rate).
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