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        GST

        8705

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        GST classification for special purpose motor vehicles: high-rate applicability noted and prior descriptive note omitted by notification. Classification of motor vehicles under tariff heading 8705 applies a GST rate of 28% to special purpose motor vehicles; an earlier explanatory note listing examples of such vehicles has been omitted by notification, thereby changing the heading's textual scope.
                          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 special purpose motor vehicles: high-rate applicability noted and prior descriptive note omitted by notification.

                                Classification of motor vehicles under tariff heading 8705 applies a GST rate of 28% to special purpose motor vehicles; an earlier explanatory note listing examples of such vehicles has been omitted by notification, thereby changing the heading's textual scope.


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