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        9033

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        GST applicability to parts and accessories for specified machinery confirmed; ophthalmic equipment parts included per circular. Application of GST to parts and accessories for machines, appliances, instruments or apparatus classifiable in Chapter 90 is governed by Schedule 3; parts not specified elsewhere in Chapter 90 are taxable. A departmental clarification confirms that parts of ophthalmic equipment suitable solely or principally for use with ophthalmic equipment are included within this GST treatment, with reference to the issuing circular for guidance.
                          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 applicability to parts and accessories for specified machinery confirmed; ophthalmic equipment parts included per circular.

                                Application of GST to parts and accessories for machines, appliances, instruments or apparatus classifiable in Chapter 90 is governed by Schedule 3; parts not specified elsewhere in Chapter 90 are taxable. A departmental clarification confirms that parts of ophthalmic equipment suitable solely or principally for use with ophthalmic equipment are included within this GST treatment, with reference to the issuing circular for guidance.


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