GST rate for specified tractor parts set at concessional rate under notification, altering tax treatment of listed components. Imposition of GST @ 5% on specified tractor components effective 22-09-2025 under Notification No. 9/2025 Integrated Tax (Rate). The listed parts subject to the concessional rate are: rear tractor wheel rim; tractor centre housing; tractor housing transmission; and tractor support front axle, brought within Schedule I's GST coverage for supplies on or after the 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 rate for specified tractor parts set at concessional rate under notification, altering tax treatment of listed components.
Imposition of GST @ 5% on specified tractor components effective 22-09-2025 under Notification No. 9/2025 Integrated Tax (Rate). The listed parts subject to the concessional rate are: rear tractor wheel rim; tractor centre housing; tractor housing transmission; and tractor support front axle, brought within Schedule I's GST coverage for supplies on or after the effective date.
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