GST rate change: parts and accessories for specified apparatus now attract the revised indirect tax rate under Schedule II. GST at 18% applies to goods under heading 8522, namely parts and accessories suitable for use solely or principally with apparatus of headings 8519 or 8521, as set out in Schedule II and implemented by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025 with the specified commencement.
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Provisions expressly mentioned in the judgment/order text.
GST rate change: parts and accessories for specified apparatus now attract the revised indirect tax rate under Schedule II.
GST at 18% applies to goods under heading 8522, namely parts and accessories suitable for use solely or principally with apparatus of headings 8519 or 8521, as set out in Schedule II and implemented by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025 with the specified commencement.
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