GST on electrical insulators now scheduled, altering classification and applicable tax treatment under a recent integrated tax notification. Imposition of GST @ 18% on electrical insulators is effected by placement of 'electrical insulators of any material' within the schedule, altering their tax classification and bringing supplies of such goods within the integrated tax rate framework as notified, with the notification specifying the instrument and commencement date for the new rate.
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Provisions expressly mentioned in the judgment/order text.
GST on electrical insulators now scheduled, altering classification and applicable tax treatment under a recent integrated tax notification.
Imposition of GST @ 18% on electrical insulators is effected by placement of "electrical insulators of any material" within the schedule, altering their tax classification and bringing supplies of such goods within the integrated tax rate framework as notified, with the notification specifying the instrument and commencement date for the new rate.
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