GST rate amendment adds tractor tyres, engines and parts to the notified schedule, altering tax applicability on those goods. The notification inserts new serial entries into Schedule III (9% rate) to classify tractor-related goods for GST purposes, listing tyres and tubes for tractors; agricultural diesel engines for tractors exceeding specified cylinder capacity; hydraulic pumps; bumpers; brake assemblies; gear boxes; transaxles; road wheels and related parts; radiator and cooling system assemblies; silencers; clutch and steering assemblies; hydraulic parts; and body components and fuel tanks, thereby extending the schedule's coverage to these specified tractor goods with effect from publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment adds tractor tyres, engines and parts to the notified schedule, altering tax applicability on those goods.
The notification inserts new serial entries into Schedule III (9% rate) to classify tractor-related goods for GST purposes, listing tyres and tubes for tractors; agricultural diesel engines for tractors exceeding specified cylinder capacity; hydraulic pumps; bumpers; brake assemblies; gear boxes; transaxles; road wheels and related parts; radiator and cooling system assemblies; silencers; clutch and steering assemblies; hydraulic parts; and body components and fuel tanks, thereby extending the schedule's coverage to these specified tractor goods with effect from publication in the Official Gazette.
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