GST classification: clocks with watch movements excluding heading 9104 are subject to scheduled GST rate until expiry. Clocks with watch movements, excluding those under heading 9104, are classified as Schedule 3 goods and attract GST @ 18% until 21-09-2025; the entry defines product scope by description and exclusion and specifies the applicable tax rate and temporal validity.
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Provisions expressly mentioned in the judgment/order text.
GST classification: clocks with watch movements excluding heading 9104 are subject to scheduled GST rate until expiry.
Clocks with watch movements, excluding those under heading 9104, are classified as Schedule 3 goods and attract GST @ 18% until 21-09-2025; the entry defines product scope by description and exclusion and specifies the applicable tax rate and temporal validity.
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