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        GST

        9003

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        GST classification for spectacle frames and mountings confirms applicability of scheduled rate and amended tariff entry. Tariff heading 9003 covers frames and mountings for spectacles, goggles or the like, and parts thereof as goods attracting GST under Schedule 2 at the prescribed rate until 21-09-2025; a 2017 notification amended the entry, replacing an earlier listing under heading 9002 for intraocular lenses.
                          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 for spectacle frames and mountings confirms applicability of scheduled rate and amended tariff entry.

                                Tariff heading 9003 covers frames and mountings for spectacles, goggles or the like, and parts thereof as goods attracting GST under Schedule 2 at the prescribed rate until 21-09-2025; a 2017 notification amended the entry, replacing an earlier listing under heading 9002 for intraocular lenses.


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