State tax rate cut for tractor parts implements lower SGST on listed components with retrospective effect. Kerala amended its SGST Schedule III to impose a 9% State tax on specified tractor parts by inserting HS-listed entries covering tyres, tubes, agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gearboxes, transaxles, road wheels, radiator and cooling systems, silencers, clutch and steering assemblies, hydraulic components, and body parts; the notification is effective retrospectively from 18 August 2017 and follows GST Council recommendations.
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Provisions expressly mentioned in the judgment/order text.
State tax rate cut for tractor parts implements lower SGST on listed components with retrospective effect.
Kerala amended its SGST Schedule III to impose a 9% State tax on specified tractor parts by inserting HS-listed entries covering tyres, tubes, agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gearboxes, transaxles, road wheels, radiator and cooling systems, silencers, clutch and steering assemblies, hydraulic components, and body parts; the notification is effective retrospectively from 18 August 2017 and follows GST Council recommendations.
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