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<h1>GST 18% applies from 22-09-2025 to control panels with two or more 8535/8536 apparatus; excludes 8517</h1> Boards, panels, consoles, desks, cabinets and similar bases fitted with two or more apparatus of headings 8535 or 8536 used for electrical control or distribution, including those containing instruments of chapter 90 or numerical control apparatus but excluding switching apparatus of heading 8517, are classifiable under the Schedule and subject to GST at 18% with effect from 22-09-2025 pursuant to the relevant integrated tax notification.