GST applicability on parts for specified electrical machinery under Schedule 3 continues until the stated expiry date. Parts suitable for use solely or principally with machines of the electrical machinery group are classified under tariff heading 8503 and, where so classified, attract the Schedule 3 GST treatment with the specified tax rate applicable to that entry for the period stated to its expiry.
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 parts for specified electrical machinery under Schedule 3 continues until the stated expiry date.
Parts suitable for use solely or principally with machines of the electrical machinery group are classified under tariff heading 8503 and, where so classified, attract the Schedule 3 GST treatment with the specified tax rate applicable to that entry for the period stated to its expiry.
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