Seeks to reduce CGST rate on specified parts of tractors from 14% to 9% - Tractors Parts. - G.O.Ms. No. 19/2017-Puducherry, GST (Rate) - Puducherry SGST
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GST classification of tractor parts moved to reduced rate schedule, listing specific tariff items and effective on publication. An amendment under sub-section (1) of section 9 inserts specified tractor components into Schedule III - 9%, adding serial entries 452A-452O enumerating tyres, tubes, agricultural diesel engines above a specified cylinder capacity, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator and cooling-system assemblies, silencers, clutch and steering assemblies, hydraulic parts, and body components and fuel tanks; the insertion takes effect from publication in the Official Gazette.
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 of tractor parts moved to reduced rate schedule, listing specific tariff items and effective on publication.
An amendment under sub-section (1) of section 9 inserts specified tractor components into Schedule III - 9%, adding serial entries 452A-452O enumerating tyres, tubes, agricultural diesel engines above a specified cylinder capacity, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator and cooling-system assemblies, silencers, clutch and steering assemblies, hydraulic parts, and body components and fuel tanks; the insertion takes effect from publication in the Official Gazette.
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