GST classification of time-recording apparatus determines applicable tax treatment under Schedule four until the specified schedule expiry. Classification of goods under tariff item 9106 places time-recording and interval-indicating devices within Schedule 4 and subjects them to the specified GST treatment until the notified expiry date; an earlier descriptive proviso concerning time of day recording apparatus was omitted by notification, changing the textual basis for classification.
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Provisions expressly mentioned in the judgment/order text.
GST classification of time-recording apparatus determines applicable tax treatment under Schedule four until the specified schedule expiry.
Classification of goods under tariff item 9106 places time-recording and interval-indicating devices within Schedule 4 and subjects them to the specified GST treatment until the notified expiry date; an earlier descriptive proviso concerning time of day recording apparatus was omitted by notification, changing the textual basis for classification.
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