https://www.taxtmi.com/caselaws?id=388280 Utility vans designed to carry goods with only limited passenger seating were treated as goods vehicles because their essential character was the carriage of goods, while passenger space was merely ancillary to loading, unloading and related transport needs. Their specifications showed substantially greater cargo capacity than passenger capacity, and the vehicles also met the Automotive Industry Standards for Category N goods vehicles. The settled pre-GST classification principle that incidental carriage of persons does not change the essential nature of a goods vehicle supported classification under Chapter 8704 of the GST Tariff rather than Chapter 8703. en-us Wed, 25 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388280 Utility vans designed to carry goods with only limited passenger seating were treated as goods vehicles because their essential character was the carriage of goods, while passenger space was merely ancillary to loading, unloading and related transport needs. Their specifications showed substantially greater cargo capacity than passenger capacity, and the vehicles also met the Automotive Industry Standards for Category N goods vehicles. The settled pre-GST classification principle that incidental carriage of persons does not change the essential nature of a goods vehicle supported classification under Chapter 8704 of the GST Tariff rather than Chapter 8703. Case-Laws GST Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388280