GST on parts suitable for specified machinery under Schedule 3 applies according to the Schedule's stated validity and classification. Parts suitable for use solely or principally with the machinery covered by the relevant machinery headings are classified under Schedule 3 and attract GST at the prescribed rate, with the Schedule's applicability and tax treatment bound by the stated validity 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 parts suitable for specified machinery under Schedule 3 applies according to the Schedule's stated validity and classification.
Parts suitable for use solely or principally with the machinery covered by the relevant machinery headings are classified under Schedule 3 and attract GST at the prescribed rate, with the Schedule's applicability and tax treatment bound by the stated validity period.
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