GST on electrical vehicle lighting and signalling equipment under Schedule 3 applies, affecting classification and tax treatment. The entry classifies electrical lighting and signalling equipment, windscreen wipers, defrosters and demisters used for cycles or motor vehicles under Schedule 3 and prescribes GST @ 18%. It excludes articles of the specified excluded heading and is shown as effective up to 21-09-2025. The Schedule entry was inserted by notification no. 43/2017 dated 14-11-2017, effective from 15-11-2017.
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Provisions expressly mentioned in the judgment/order text.
GST on electrical vehicle lighting and signalling equipment under Schedule 3 applies, affecting classification and tax treatment.
The entry classifies electrical lighting and signalling equipment, windscreen wipers, defrosters and demisters used for cycles or motor vehicles under Schedule 3 and prescribes GST @ 18%. It excludes articles of the specified excluded heading and is shown as effective up to 21-09-2025. The Schedule entry was inserted by notification no. 43/2017 dated 14-11-2017, effective from 15-11-2017.
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