GST on electrical capacitors classified under Schedule II, attracting a specified tax rate following the recent notification. Notification updates the tax treatment of electrical capacitors by specifying their classification under Schedule II and subjecting them to GST at 18%. The measure takes effect from the date stated in the notification and operates by listing 'electrical capacitors, fixed, variable or adjustable (pre-set)' as goods to which the Schedule II entry applies.
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Provisions expressly mentioned in the judgment/order text.
GST on electrical capacitors classified under Schedule II, attracting a specified tax rate following the recent notification.
Notification updates the tax treatment of electrical capacitors by specifying their classification under Schedule II and subjecting them to GST at 18%. The measure takes effect from the date stated in the notification and operates by listing "electrical capacitors, fixed, variable or adjustable (pre-set)" as goods to which the Schedule II entry applies.
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