GST classification for tariff heading 8504 revised; descriptive sub-entry for static converters and inductors omitted, altering scope. Tariff heading 8504 is listed under Schedule 4 and attracts the applicable high GST rate; the entry's prior descriptive sub-entry identifying static converters (for example, rectifiers) and inductors was omitted by notification, thereby narrowing or altering the heading's operative scope while retaining the earlier wording as historical reference.
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GST classification for tariff heading 8504 revised; descriptive sub-entry for static converters and inductors omitted, altering scope.
Tariff heading 8504 is listed under Schedule 4 and attracts the applicable high GST rate; the entry's prior descriptive sub-entry identifying static converters (for example, rectifiers) and inductors was omitted by notification, thereby narrowing or altering the heading's operative scope while retaining the earlier wording as historical reference.
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