GST rate applicability to specified goods clarified; certain telephone parts entry omitted by notification altering schedule treatment. Applicability of GST to goods listed in Schedule 2 is limited to a specified terminal date. A Schedule entry for parts for manufacture of telephones for cellular or other wireless networks was omitted by Notification No. 03/2020-Integrated Tax (Rate) with effect from the notification's operative date, removing that specific entry and changing the classification and rate treatment of those parts under the GST framework.
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GST rate applicability to specified goods clarified; certain telephone parts entry omitted by notification altering schedule treatment.
Applicability of GST to goods listed in Schedule 2 is limited to a specified terminal date. A Schedule entry for parts for manufacture of telephones for cellular or other wireless networks was omitted by Notification No. 03/2020-Integrated Tax (Rate) with effect from the notification's operative date, removing that specific entry and changing the classification and rate treatment of those parts under the GST framework.
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