GST on clock and watch parts now subject to a revised integrated tax rate under recent central notification. Other clock or watch parts in Schedule II are made subject to Goods and Services Tax at the revised integrated tax rate by Notification No. 9/2025-Integrated Tax (Rate), issued on 17-09-2025 and effective from 22-09-2025, thereby changing the GST treatment of those parts under the GST regime.
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Provisions expressly mentioned in the judgment/order text.
GST on clock and watch parts now subject to a revised integrated tax rate under recent central notification.
Other clock or watch parts in Schedule II are made subject to Goods and Services Tax at the revised integrated tax rate by Notification No. 9/2025-Integrated Tax (Rate), issued on 17-09-2025 and effective from 22-09-2025, thereby changing the GST treatment of those parts under the GST regime.
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