GST classification for trailers and semi trailers imposes the scheduled tax rate with specified exclusions and limited validity. Entry classifies trailers and semi trailers and parts as taxable under the goods schedule at GST @ 18%, excluding self loading or self unloading agricultural trailers, hand propelled vehicles (e.g., hand carts, rickshaws) and animal drawn vehicles; the provision was inserted by notification and has defined temporal validity.
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 classification for trailers and semi trailers imposes the scheduled tax rate with specified exclusions and limited validity.
Entry classifies trailers and semi trailers and parts as taxable under the goods schedule at GST @ 18%, excluding self loading or self unloading agricultural trailers, hand propelled vehicles (e.g., hand carts, rickshaws) and animal drawn vehicles; the provision was inserted by notification and has defined temporal validity.
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