GST on surveillance and broadcasting equipment applies at the notified rate, excluding two-way radios used by security forces. Closed circuit television systems; transmission apparatus for radiobroadcasting or television (including reception or sound recording/reproducing apparatus); television cameras, digital cameras and video camera recorders are taxed under the Schedule classification at the notified GST rate. Two way radios (walkie talkies) used by defence, police and paramilitary forces are excluded from this levy. The imposition follows the specified GST rate notification and its effective commencement as indicated in the notification.
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 on surveillance and broadcasting equipment applies at the notified rate, excluding two-way radios used by security forces.
Closed circuit television systems; transmission apparatus for radiobroadcasting or television (including reception or sound recording/reproducing apparatus); television cameras, digital cameras and video camera recorders are taxed under the Schedule classification at the notified GST rate. Two way radios (walkie talkies) used by defence, police and paramilitary forces are excluded from this levy. The imposition follows the specified GST rate notification and its effective commencement as indicated in the notification.
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