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        GST

        8904

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        Reduced GST rate applied to tugs and pusher craft under schedule classification until specified date. GST at 5% applies to tugs and pusher craft classified under Schedule 1, with the preferential rate effective until 21-09-2025; the measure links the specified vessel category to Schedule 1 tariff treatment for the stated period.
                          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.

                                Reduced GST rate applied to tugs and pusher craft under schedule classification until specified date.

                                GST at 5% applies to tugs and pusher craft classified under Schedule 1, with the preferential rate effective until 21-09-2025; the measure links the specified vessel category to Schedule 1 tariff treatment for the stated period.


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