Seeks to amend Notification No. 9/2018-Integrated Tax (Rate) dated 25.01.2018 - Concessional rate of GST on Old and used Vehicles - 12/2025 - Integrated GST (IGST) Rate
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IGST amendment: substitution of schedule references modifies concessional GST applicability for old and used vehicles. The Central Government, under section 5(1) of the Integrated GST Act, substitutes the words 'Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)' with 'Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)' in Notification No. 9/2018-Integrated Tax (Rate), thereby changing which schedule applies for concessional IGST treatment for old and used vehicles.
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.
IGST amendment: substitution of schedule references modifies concessional GST applicability for old and used vehicles.
The Central Government, under section 5(1) of the Integrated GST Act, substitutes the words "Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)" in Notification No. 9/2018-Integrated Tax (Rate), thereby changing which schedule applies for concessional IGST treatment for old and used vehicles.
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