GST classification of plans, drawings and handwritten originals designated as taxable goods, attracting the prescribed GST rate under new notification. Plans and drawings original drawn by hand, hand written texts, photographic reproductions on sensitised paper, and carbon copies are classified under 4906 00 00 in Schedule II and are subject to GST at 18% as set out in the cited notification.
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Provisions expressly mentioned in the judgment/order text.
GST classification of plans, drawings and handwritten originals designated as taxable goods, attracting the prescribed GST rate under new notification.
Plans and drawings original drawn by hand, hand written texts, photographic reproductions on sensitised paper, and carbon copies are classified under 4906 00 00 in Schedule II and are subject to GST at 18% as set out in the cited notification.
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