GST on retreaded tyres remains taxable under Schedule provisions with an integrated tax rate prescribed by notification. Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps of rubber are listed in the Schedule as taxable goods and attract the integrated tax rate prescribed by the notification that inserted the entry, thereby fixing the GST treatment for these rubber tyre products until the notified cessation date.
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Provisions expressly mentioned in the judgment/order text.
GST on retreaded tyres remains taxable under Schedule provisions with an integrated tax rate prescribed by notification.
Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps of rubber are listed in the Schedule as taxable goods and attract the integrated tax rate prescribed by the notification that inserted the entry, thereby fixing the GST treatment for these rubber tyre products until the notified cessation date.
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