GST classification of parts and accessories: taxable under Schedule for the prescribed rate for a limited period. Parts and accessories, excluding covers and carrying cases, suitable solely or principally for use with machines of headings 8470-8472 are taxable under Schedule 3 at GST @ 18% for the specified limited period, defined by functional suitability and explicit exclusions.
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Provisions expressly mentioned in the judgment/order text.
GST classification of parts and accessories: taxable under Schedule for the prescribed rate for a limited period.
Parts and accessories, excluding covers and carrying cases, suitable solely or principally for use with machines of headings 8470-8472 are taxable under Schedule 3 at GST @ 18% for the specified limited period, defined by functional suitability and explicit exclusions.
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