GST classification change: omission of sound recording apparatus from the Schedule alters tax treatment and rate applicability. Item 8519 was listed in Schedule 4 attracting GST at twenty-eight percent until its Schedule placement was altered; the entry was omitted by notification, and prior to omission read as 'Sound recording or reproducing apparatus,' thereby changing the statutory description that governed its GST treatment.
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GST classification change: omission of sound recording apparatus from the Schedule alters tax treatment and rate applicability.
Item 8519 was listed in Schedule 4 attracting GST at twenty-eight percent until its Schedule placement was altered; the entry was omitted by notification, and prior to omission read as "Sound recording or reproducing apparatus," thereby changing the statutory description that governed its GST treatment.
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