GST notification amendment expands tariff coverage to expressly classify a range of tractor parts and related engines under Schedule III. Amendment inserts new tariff entries into Schedule III to classify specified tractor components and related equipment-including tyres and tubes; agricultural diesel engines exceeding 250cc for tractors; hydraulic pumps; bumpers; brake assemblies; gear boxes; transaxles; road wheels; radiator and cooling system components; silencers; clutch and steering assemblies; hydraulic parts; and body parts such as fender, hood, grill, side panels, extension plates and fuel tanks-under the notified GST tariff lines, clarifying their taxability and tariff classification.
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 notification amendment expands tariff coverage to expressly classify a range of tractor parts and related engines under Schedule III.
Amendment inserts new tariff entries into Schedule III to classify specified tractor components and related equipment-including tyres and tubes; agricultural diesel engines exceeding 250cc for tractors; hydraulic pumps; bumpers; brake assemblies; gear boxes; transaxles; road wheels; radiator and cooling system components; silencers; clutch and steering assemblies; hydraulic parts; and body parts such as fender, hood, grill, side panels, extension plates and fuel tanks-under the notified GST tariff lines, clarifying their taxability and tariff classification.
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