GST omission of a schedule goods entry removes prior classification for watch movements and alters taxable treatment. Omission of a Schedule goods entry withdraws the former GST classification and rate for specified watch movements, removing the prior tariff description for 'complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements' and altering their classification and taxable treatment under the GST framework.
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Provisions expressly mentioned in the judgment/order text.
GST omission of a schedule goods entry removes prior classification for watch movements and alters taxable treatment.
Omission of a Schedule goods entry withdraws the former GST classification and rate for specified watch movements, removing the prior tariff description for "complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements" and altering their classification and taxable treatment under the GST framework.
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