Omission of tariff entry for plans and drawings alters GST treatment by removing the prior Schedule rate classification. Entry 4906 00 00, previously classified under Schedule Two for GST, was omitted by Notification No. 8/2021 with effect from 1 October 2021; before omission it covered plans and drawings originally drawn by hand, hand written texts, photographic reproductions on sensitised paper and carbon copies.
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.
Omission of tariff entry for plans and drawings alters GST treatment by removing the prior Schedule rate classification.
Entry 4906 00 00, previously classified under Schedule Two for GST, was omitted by Notification No. 8/2021 with effect from 1 October 2021; before omission it covered plans and drawings originally drawn by hand, hand written texts, photographic reproductions on sensitised paper and carbon copies.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.