GST on parts of bicycle pump compressors designated at the Schedule 3 rate, under amended tariff notification. Imposition of Goods and Services Tax at the Schedule 3 rate of 18% on parts under tariff heading 8414 90 12, covering parts of air or vacuum pumps and compressors for bicycle pumps, pursuant to insertion by Notification No. 6/2022 Integrated Tax (Rate) which sets the operative commencement for the tariff entry.
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Provisions expressly mentioned in the judgment/order text.
GST on parts of bicycle pump compressors designated at the Schedule 3 rate, under amended tariff notification.
Imposition of Goods and Services Tax at the Schedule 3 rate of 18% on parts under tariff heading 8414 90 12, covering parts of air or vacuum pumps and compressors for bicycle pumps, pursuant to insertion by Notification No. 6/2022 Integrated Tax (Rate) which sets the operative commencement for the tariff entry.
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