GST applicability on construction machinery confirmed; specified earthmoving equipment remains subject to the scheduled tax rate until expiry. Applies GST @ 18% to specified heavy construction and earthmoving machinery in Schedule 3-self-propelled bulldozers, angledozer, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers-effective up to the stated schedule expiry; inclusion effected by an amending notification updating tariff classification and rate application.
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 applicability on construction machinery confirmed; specified earthmoving equipment remains subject to the scheduled tax rate until expiry.
Applies GST @ 18% to specified heavy construction and earthmoving machinery in Schedule 3-self-propelled bulldozers, angledozer, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers-effective up to the stated schedule expiry; inclusion effected by an amending notification updating tariff classification and rate application.
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