GST classification of tariff item 9102 applies the top schedule rate until a notification omits and alters its descriptive scope. GST classification designates goods under tariff item 9102 as subject to the Schedule 4 highest GST slab; this entry was omitted by a November 2017 notification that removed prior descriptive wording which had described wrist watches, pocket watches and other watches, including stop watches, while excluding those covered by a separate heading.
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 of tariff item 9102 applies the top schedule rate until a notification omits and alters its descriptive scope.
GST classification designates goods under tariff item 9102 as subject to the Schedule 4 highest GST slab; this entry was omitted by a November 2017 notification that removed prior descriptive wording which had described wrist watches, pocket watches and other watches, including stop watches, while excluding those covered by a separate heading.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.