GST on parts and accessories for carriages for disabled persons confirmed under Schedule by rate notification. Parts and accessories of carriages for disabled persons are classified under tariff 8714 20 and subject to GST @ 5% under Schedule 1; this entry was inserted by Notification No. 25/2018 Integrated Tax (Rate) effective 1-1-2019 and is listed up to 21-09-2025, establishing the specific preferential GST treatment for such components and accessories.
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 on parts and accessories for carriages for disabled persons confirmed under Schedule by rate notification.
Parts and accessories of carriages for disabled persons are classified under tariff 8714 20 and subject to GST @ 5% under Schedule 1; this entry was inserted by Notification No. 25/2018 Integrated Tax (Rate) effective 1-1-2019 and is listed up to 21-09-2025, establishing the specific preferential GST treatment for such components and accessories.
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