GST omission of frames and mountings removes prior Schedule tax treatment after a specified notification, altering classification. The entry for frames and mountings for spectacles, goggles or the like, and parts thereof was omitted from Schedule 3 by notification no. 43/2017, effective from 15-11-2017, removing its prior GST classification and altering its tax treatment under the GST regime.
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Provisions expressly mentioned in the judgment/order text.
GST omission of frames and mountings removes prior Schedule tax treatment after a specified notification, altering classification.
The entry for frames and mountings for spectacles, goggles or the like, and parts thereof was omitted from Schedule 3 by notification no. 43/2017, effective from 15-11-2017, removing its prior GST classification and altering its tax treatment under the GST regime.
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