GST rate change on office desk equipment applies from the notified effective date under the IGST notification. Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment of base metal are assigned a GST rate of eighteen percent, distinct from office furniture of heading 9403, pursuant to the referenced IGST (Rate) notification and effective from the notification's operative date.
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 rate change on office desk equipment applies from the notified effective date under the IGST notification.
Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment of base metal are assigned a GST rate of eighteen percent, distinct from office furniture of heading 9403, pursuant to the referenced IGST (Rate) notification and effective from the notification's operative date.
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