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        GST

        9013

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        GST classification for specified optical goods attracts the highest applicable rate after omission under a regulatory notification. Goods under tariff heading 9013 are in Schedule 4 and attract an elevated goods and services tax rate of GST @ 28%. The entry was omitted by notification issued in 2017 with effect from 15-11-2017; before omission the heading described liquid crystal devices, certain lasers and other optical appliances and instruments not specified elsewhere.
                          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 classification for specified optical goods attracts the highest applicable rate after omission under a regulatory notification.

                                Goods under tariff heading 9013 are in Schedule 4 and attract an elevated goods and services tax rate of GST @ 28%. The entry was omitted by notification issued in 2017 with effect from 15-11-2017; before omission the heading described liquid crystal devices, certain lasers and other optical appliances and instruments not specified elsewhere.


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