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        GST on tractors applies under Schedule 2, excluding road tractors for semi trailers with higher engine capacity, for a limited period. GST under Schedule 2 applies to tractors as goods, excluding road tractors for semi trailers that exceed a specified engine capacity threshold; this tax treatment is effective only for the notified applicability 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.

                                GST on tractors applies under Schedule 2, excluding road tractors for semi trailers with higher engine capacity, for a limited period.

                                GST under Schedule 2 applies to tractors as goods, excluding road tractors for semi trailers that exceed a specified engine capacity threshold; this tax treatment is effective only for the notified applicability period.


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