GST Rate Amendment adds specified tractor components to the state's reduced tax schedule, affecting supply taxation. Amendment to the State Tax (Rate) notification inserts multiple tractor-related items into Schedule-III attracting the nine percent state GST entry, including tyres and tubes, agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator and cooling system assemblies, silencers, clutch and steering assemblies, hydraulic parts, and body components; the amendment is effective from the notified operative date and governs classification and taxation of these tractor components under Telangana SGST.
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 Rate Amendment adds specified tractor components to the state's reduced tax schedule, affecting supply taxation.
Amendment to the State Tax (Rate) notification inserts multiple tractor-related items into Schedule-III attracting the nine percent state GST entry, including tyres and tubes, agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator and cooling system assemblies, silencers, clutch and steering assemblies, hydraulic parts, and body components; the amendment is effective from the notified operative date and governs classification and taxation of these tractor components under Telangana SGST.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.