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        GST on optical fibres and related unmounted optical elements subject to scheduled standard rate until notified cutoff. A GST tariff entry applies the scheduled taxable rate to optical fibres and bundles, optical fibre cables other than those of other specified headings, sheets and plates of polarising material, and unmounted optical elements including prisms and mirrors; glass optical elements that are not optically worked are excluded.
                          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 optical fibres and related unmounted optical elements subject to scheduled standard rate until notified cutoff.

                                A GST tariff entry applies the scheduled taxable rate to optical fibres and bundles, optical fibre cables other than those of other specified headings, sheets and plates of polarising material, and unmounted optical elements including prisms and mirrors; glass optical elements that are not optically worked are excluded.


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