GST classification of heavy construction machinery shifted to a schedule attracting specified high-rate tax treatment. Classification of certain heavy earth moving and road construction machinery falls under Schedule 4 with an applicable high GST rate; the former descriptive list of specific machines was omitted by notification, leaving the goods identified by the Schedule entry and subject to the Schedule's tax treatment.
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Provisions expressly mentioned in the judgment/order text.
GST classification of heavy construction machinery shifted to a schedule attracting specified high-rate tax treatment.
Classification of certain heavy earth moving and road construction machinery falls under Schedule 4 with an applicable high GST rate; the former descriptive list of specific machines was omitted by notification, leaving the goods identified by the Schedule entry and subject to the Schedule's tax treatment.
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