https://www.taxtmi.com/schedules?id=9440 GST applies to specified agricultural and allied machinery and expressly to parts thereof under the Schedule 2 goods entry, following amendment by Notification No. 02/2024 Integrated Tax (Rate) which expanded the textual scope to include parts with effect from mid-July of the amendment year. Separately, a retrospective provision stipulated central tax on used items treated as parts of agricultural machinery for a defined historical period, with the condition that no refund shall be made for tax collected. en-us Fri, 30 Jun 2017 18:41:00 +0530 Tue, 18 Feb 2025 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/schedules?id=9440 GST applies to specified agricultural and allied machinery and expressly to parts thereof under the Schedule 2 goods entry, following amendment by Notification No. 02/2024 Integrated Tax (Rate) which expanded the textual scope to include parts with effect from mid-July of the amendment year. Separately, a retrospective provision stipulated central tax on used items treated as parts of agricultural machinery for a defined historical period, with the condition that no refund shall be made for tax collected. Schedules GST Fri, 30 Jun 2017 18:41:00 +0530 https://www.taxtmi.com/schedules?id=9440