GST classification of pneumatic tyres secures reduced tax treatment for bicycle and cycle-rickshaw use until the listed expiry. Pneumatic tyres and inner tubes of rubber used on bicycles, cycle-rickshaws and three-wheeled powered cycle-rickshaws are classified under Schedule 1 with a concessional GST rate of 5% through the stated expiry; tariff lines 4011 and 4013 are identified as the applicable commodity codes and the preferential treatment is limited to items of the kind specified for those vehicles.
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Provisions expressly mentioned in the judgment/order text.
GST classification of pneumatic tyres secures reduced tax treatment for bicycle and cycle-rickshaw use until the listed expiry.
Pneumatic tyres and inner tubes of rubber used on bicycles, cycle-rickshaws and three-wheeled powered cycle-rickshaws are classified under Schedule 1 with a concessional GST rate of 5% through the stated expiry; tariff lines 4011 and 4013 are identified as the applicable commodity codes and the preferential treatment is limited to items of the kind specified for those vehicles.
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