GST classification: earthmoving and related machinery listed in specified schedule attract statutory GST treatment under the tariff. The tariff entry places moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery for earth, minerals or ores, and pile-drivers, pile-extractors, snow-ploughs and snow-blowers in the Schedule as taxable goods at the specified GST rate until the stated cut-off date; the entry was inserted by a notification effective from the notified date.
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: earthmoving and related machinery listed in specified schedule attract statutory GST treatment under the tariff.
The tariff entry places moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery for earth, minerals or ores, and pile-drivers, pile-extractors, snow-ploughs and snow-blowers in the Schedule as taxable goods at the specified GST rate until the stated cut-off date; the entry was inserted by a notification effective from the notified date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
