GST on works trucks: taxable under schedule provision with prescribed rate and transitional notification in force Goods under tariff heading 8709 include self propelled works trucks (without lifting or handling equipment) for short distance transport in factories, warehouses, docks or airports, tractors used on railway station platforms, and their parts; these are classified in the Schedule entry attracting GST @ 18%, the entry having been inserted by the cited notification.
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 works trucks: taxable under schedule provision with prescribed rate and transitional notification in force
Goods under tariff heading 8709 include self propelled works trucks (without lifting or handling equipment) for short distance transport in factories, warehouses, docks or airports, tractors used on railway station platforms, and their parts; these are classified in the Schedule entry attracting GST @ 18%, the entry having been inserted by the cited notification.
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