GST rate amendment adds specified tractor engines and parts to the State tax reduced-rate schedule, expanding taxable items. Amendment inserts a set of tractor-related goods into the State GST reduced-rate Schedule by modifying Notification No. 1/2017-State Tax (Rate), adding tariff entries enumerating tyres, tubes, specified agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels and accessories, radiator and cooling systems, silencers, clutch and steering assemblies, hydraulic parts, and various tractor body components and fuel tanks.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment adds specified tractor engines and parts to the State tax reduced-rate schedule, expanding taxable items.
Amendment inserts a set of tractor-related goods into the State GST reduced-rate Schedule by modifying Notification No. 1/2017-State Tax (Rate), adding tariff entries enumerating tyres, tubes, specified agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels and accessories, radiator and cooling systems, silencers, clutch and steering assemblies, hydraulic parts, and various tractor body components and fuel tanks.
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