GST classification for measuring instruments applies a scheduled tax rate until the stated expiry date in the tariff. Supply of instruments and apparatus to measure or check flow, level, pressure or other variables of liquids or gases is classed as taxable under the tariff entry, with the entry giving examples such as flow meters, level gauges, manometers and heat meters, and expressly excluding instruments falling under specified alternative tariff headings.
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Provisions expressly mentioned in the judgment/order text.
GST classification for measuring instruments applies a scheduled tax rate until the stated expiry date in the tariff.
Supply of instruments and apparatus to measure or check flow, level, pressure or other variables of liquids or gases is classed as taxable under the tariff entry, with the entry giving examples such as flow meters, level gauges, manometers and heat meters, and expressly excluding instruments falling under specified alternative tariff headings.
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