GST on motor vehicles reclassified under Schedule III, altering taxable treatment while excluding specified Schedule II items. Imposition of a revised GST rate on motor cars and other motor vehicles principally designed for the transport of persons by their inclusion in Schedule III, while expressly excluding goods listed against specified entries of Schedule II; the levy and classification are governed by the referenced IGST rate notification fixing the operative rate and effective date.
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 motor vehicles reclassified under Schedule III, altering taxable treatment while excluding specified Schedule II items.
Imposition of a revised GST rate on motor cars and other motor vehicles principally designed for the transport of persons by their inclusion in Schedule III, while expressly excluding goods listed against specified entries of Schedule II; the levy and classification are governed by the referenced IGST rate notification fixing the operative rate and effective date.
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