GST on pneumatic tyres: standard rate applied to specified new rubber tyres excluding bicycle, tractor rear and aircraft uses. Imposition of Goods and Services Tax on new pneumatic rubber tyres at a standard rate applies to tyres of rubber, excluding those used on or in bicycles, cycle-rickshaws and three-wheeled powered cycle rickshaws, rear tractor tyres, and tyres of a kind used on aircraft; the measure aligns classification under the applicable schedule and references a notification implementing the rate and commencement.
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 pneumatic tyres: standard rate applied to specified new rubber tyres excluding bicycle, tractor rear and aircraft uses.
Imposition of Goods and Services Tax on new pneumatic rubber tyres at a standard rate applies to tyres of rubber, excluding those used on or in bicycles, cycle-rickshaws and three-wheeled powered cycle rickshaws, rear tractor tyres, and tyres of a kind used on aircraft; the measure aligns classification under the applicable schedule and references a notification implementing the rate and commencement.
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