GST classification update: hand tools and related goods attract specified Schedule II rate effective from notified date. Imposition of GST at 18% applies to specified hand tools and similar implements classified under Schedule II from the notified commencement date, covering hand tools (including glaziers' diamonds), blow lamps, vices, clamps and the like (excluding accessories and parts of machine-tools or water-jet cutting machines), anvils, portable forges, and hand- or pedal-operated grinding wheels with frameworks.
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 classification update: hand tools and related goods attract specified Schedule II rate effective from notified date.
Imposition of GST at 18% applies to specified hand tools and similar implements classified under Schedule II from the notified commencement date, covering hand tools (including glaziers' diamonds), blow lamps, vices, clamps and the like (excluding accessories and parts of machine-tools or water-jet cutting machines), anvils, portable forges, and hand- or pedal-operated grinding wheels with frameworks.
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