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        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.

        <h1>GST classification for audio equipment applies to microphones, loudspeakers, headphones and amplifiers under the current schedule.</h1> Classification specifies that microphones and stands, loudspeakers (whether or not mounted in enclosures), headphones and earphones (including those combined with a microphone), sets consisting of a microphone and one or more loudspeakers, audio frequency electric amplifiers, and electric sound amplifier sets are taxable under the stated schedule and GST rate; the entry was amended by notification to remove a prior exclusion for single loudspeakers mounted in enclosures.

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