GST rate change applies to clocks with watch movements under the clocks tariff heading from the notified effective date. A regulatory rate declaration prescribes that clocks with watch movements are subject to GST under the tariff heading for clocks with watch movements, excluding clocks under the separate clock heading; the measure is applied under Schedule II and takes effect from the notified commencement date in the referenced integrated tax rate notification.
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Provisions expressly mentioned in the judgment/order text.
GST rate change applies to clocks with watch movements under the clocks tariff heading from the notified effective date.
A regulatory rate declaration prescribes that clocks with watch movements are subject to GST under the tariff heading for clocks with watch movements, excluding clocks under the separate clock heading; the measure is applied under Schedule II and takes effect from the notified commencement date in the referenced integrated tax rate notification.
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