GST on e waste listed in the schedule applies under integrated tax rates following the notification inserting the entry. E waste is treated as taxable goods under the GST framework and placed in the goods schedule attracting integrated tax at the specified rate; e waste is defined by reference to electrical and electronic equipment listed in the E Waste (Management) Rules, 2016 when discarded as waste by consumers or bulk consumers, and the entry was inserted by notification linking tax treatment to that statutory definition.
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 on e waste listed in the schedule applies under integrated tax rates following the notification inserting the entry.
E waste is treated as taxable goods under the GST framework and placed in the goods schedule attracting integrated tax at the specified rate; e waste is defined by reference to electrical and electronic equipment listed in the E Waste (Management) Rules, 2016 when discarded as waste by consumers or bulk consumers, and the entry was inserted by notification linking tax treatment to that statutory definition.
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