GST rate amendment adds specified tractor parts to the concessional schedule, altering taxable classification under state law. An amendment inserts specified tractor components into Schedule III of the Uttar Pradesh GST notification, classifying tyres, tubes, agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels and related parts, radiator and cooling systems, silencer and clutch assemblies, steering components, hydraulic parts, and body components into the designated concessional schedule entry effective from publication.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment adds specified tractor parts to the concessional schedule, altering taxable classification under state law.
An amendment inserts specified tractor components into Schedule III of the Uttar Pradesh GST notification, classifying tyres, tubes, agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels and related parts, radiator and cooling systems, silencer and clutch assemblies, steering components, hydraulic parts, and body components into the designated concessional schedule entry effective from publication.
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