GST applicability for tariff-classified goods clarified after omission of a parts-and-accessories note, affecting classification and tax treatment. Tariff classification of goods under heading 8522 attracts GST at a high rate under Schedule Four; omission of a prior note treating parts and accessories as falling within related apparatus headings alters the scope of items treated as accessories for classification and GST purposes.
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GST applicability for tariff-classified goods clarified after omission of a parts-and-accessories note, affecting classification and tax treatment.
Tariff classification of goods under heading 8522 attracts GST at a high rate under Schedule Four; omission of a prior note treating parts and accessories as falling within related apparatus headings alters the scope of items treated as accessories for classification and GST purposes.
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