GST on machines for assembling lamps and glassware remains applicable under Schedule 3, affecting their taxable treatment. Imposition of GST under Schedule 3 applies to machines for assembling electric or electronic lamps, tubes, valves, or flashbulbs in glass envelopes and to machines for manufacturing or hot working glass or glassware, thereby subjecting their supply to the Schedule 3 GST treatment and related compliance obligations.
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.
GST on machines for assembling lamps and glassware remains applicable under Schedule 3, affecting their taxable treatment.
Imposition of GST under Schedule 3 applies to machines for assembling electric or electronic lamps, tubes, valves, or flashbulbs in glass envelopes and to machines for manufacturing or hot working glass or glassware, thereby subjecting their supply to the Schedule 3 GST treatment and related compliance obligations.
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