GST classification of tractor parts expanded to list specific tyres, engines and assemblies, altering their tax treatment under the schedule. Amendment inserts serial entries 452A-452O into Schedule III of the Punjab GST notification, listing specified tractor parts with corresponding HSN codes (including tyres, tubes, agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator and cooling systems, silencers, clutches, steering wheels, hydraulic components, and body parts) and subjects those items to the schedule's stated tax treatment, effective immediately under the State GST notification amendment.
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Provisions expressly mentioned in the judgment/order text.
GST classification of tractor parts expanded to list specific tyres, engines and assemblies, altering their tax treatment under the schedule.
Amendment inserts serial entries 452A-452O into Schedule III of the Punjab GST notification, listing specified tractor parts with corresponding HSN codes (including tyres, tubes, agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator and cooling systems, silencers, clutches, steering wheels, hydraulic components, and body parts) and subjects those items to the schedule's stated tax treatment, effective immediately under the State GST notification amendment.
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