https://www.taxtmi.com/caselaws?id=431393 AAR Maharashtra ruled that Tata Ace Garbage Tipper vehicles designed for municipal waste collection under Swachh Bharat Mission fall under tariff heading 8704 (motor vehicles for transport of goods) rather than 8705 (special purpose vehicles). Despite specialized features like 60:40/70:30 waste segregation partition, tarpaulin covers, and hydraulic tipping equipment for NGT compliance, the vehicles are classified as goods carriers per registration certificate. The ruling applies 28% GST rate under Schedule IV, rejecting the applicant's claim for special purpose vehicle classification which would have attracted different tax treatment. en-us Thu, 01 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431393 AAR Maharashtra ruled that Tata Ace Garbage Tipper vehicles designed for municipal waste collection under Swachh Bharat Mission fall under tariff heading 8704 (motor vehicles for transport of goods) rather than 8705 (special purpose vehicles). Despite specialized features like 60:40/70:30 waste segregation partition, tarpaulin covers, and hydraulic tipping equipment for NGT compliance, the vehicles are classified as goods carriers per registration certificate. The ruling applies 28% GST rate under Schedule IV, rejecting the applicant's claim for special purpose vehicle classification which would have attracted different tax treatment. Case-Laws GST Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431393