GST rate on Schedule 4 goods persists; the tariff entry for certain optical and astronomical instruments was omitted by notification. The tariff entry for binoculars, monoculars, optical telescopes and other astronomical instruments and their mountings was omitted by notification no. 43/2017 w.e.f. 15-11-2017; historically the item excluded instruments for radio-astronomy. Schedule 4 goods were recorded with a GST rate of 28% through 21-09-2025, while the specific entry for those optical and astronomical instruments was removed.
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Provisions expressly mentioned in the judgment/order text.
GST rate on Schedule 4 goods persists; the tariff entry for certain optical and astronomical instruments was omitted by notification.
The tariff entry for binoculars, monoculars, optical telescopes and other astronomical instruments and their mountings was omitted by notification no. 43/2017 w.e.f. 15-11-2017; historically the item excluded instruments for radio-astronomy. Schedule 4 goods were recorded with a GST rate of 28% through 21-09-2025, while the specific entry for those optical and astronomical instruments was removed.
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