GST rate amendment adds tractor parts to the specified state GST schedule, with retrospective effect. The State GST notification amends Schedule III by inserting multiple entries of tractor components with corresponding HSN codes-including tyres, tubes, agricultural diesel engines above 250 cc, hydraulic pumps, bumpers, brake assemblies, gearboxes, transaxles, road wheels, radiator and cooling systems, silencers, clutch and steering assemblies, hydraulic parts, and various body parts-subject to the specified rate. The amendment is made under section 9(1) and is effective retrospectively from 8th August 2017.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment adds tractor parts to the specified state GST schedule, with retrospective effect.
The State GST notification amends Schedule III by inserting multiple entries of tractor components with corresponding HSN codes-including tyres, tubes, agricultural diesel engines above 250 cc, hydraulic pumps, bumpers, brake assemblies, gearboxes, transaxles, road wheels, radiator and cooling systems, silencers, clutch and steering assemblies, hydraulic parts, and various body parts-subject to the specified rate. The amendment is made under section 9(1) and is effective retrospectively from 8th August 2017.
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