GST on special purpose motor vehicles remains taxable under the relevant schedule with prescribed rate and temporal validity. Special purpose motor vehicles are subject to GST taxability at the prescribed rate under the applicable schedule; this category covers vehicles not principally designed for passenger or goods carriage, such as breakdown lorries, crane lorries, fire fighting vehicles, concrete mixer lorries, road sweepers, spraying lorries, mobile workshops and mobile radiological units, and the schedule entry was inserted by a government notification establishing the temporal validity of that scheduled treatment.
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 on special purpose motor vehicles remains taxable under the relevant schedule with prescribed rate and temporal validity.
Special purpose motor vehicles are subject to GST taxability at the prescribed rate under the applicable schedule; this category covers vehicles not principally designed for passenger or goods carriage, such as breakdown lorries, crane lorries, fire fighting vehicles, concrete mixer lorries, road sweepers, spraying lorries, mobile workshops and mobile radiological units, and the schedule entry was inserted by a government notification establishing the temporal validity of that scheduled treatment.
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