GST classification of hand tools confirms scheduled tax treatment for specified hand tools under applicable schedule. GST treatment applies to a specified class of hand tools listed in Schedule 3, covering items such as glaziers' diamonds, blow lamps, vices, clamps, anvils, portable forges, and hand- or pedal-operated grinding wheels with frameworks; these goods attract the notified GST rate for the period specified in the entry.
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Provisions expressly mentioned in the judgment/order text.
GST classification of hand tools confirms scheduled tax treatment for specified hand tools under applicable schedule.
GST treatment applies to a specified class of hand tools listed in Schedule 3, covering items such as glaziers' diamonds, blow lamps, vices, clamps, anvils, portable forges, and hand- or pedal-operated grinding wheels with frameworks; these goods attract the notified GST rate for the period specified in the entry.
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