GST classification: spectacles (non-corrective) and goggles (including corrective) attract the standard rate under the schedule regime. Spectacles other than corrective and goggles, including those used for correcting vision, are classified in Schedule 3 and attract GST at 18%, reflecting an amendment by notification and an associated corrigendum to the earlier reading.
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 classification: spectacles (non-corrective) and goggles (including corrective) attract the standard rate under the schedule regime.
Spectacles other than corrective and goggles, including those used for correcting vision, are classified in Schedule 3 and attract GST at 18%, reflecting an amendment by notification and an associated corrigendum to the earlier reading.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.