GST on clutch assemblies for tractors amended; reduced rate applies from the notified effective date under Schedule I. Clutch assemblies and their parts for tractors are placed in Schedule I and are subject to GST at the rate specified in Schedule I from the notification's effective date, as instituted by the cited integrated tax (rate) notification; taxpayers must comply with the Schedule I entry and the notification when accounting for GST on supply, import, or manufacture of these components.
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Provisions expressly mentioned in the judgment/order text.
GST on clutch assemblies for tractors amended; reduced rate applies from the notified effective date under Schedule I.
Clutch assemblies and their parts for tractors are placed in Schedule I and are subject to GST at the rate specified in Schedule I from the notification's effective date, as instituted by the cited integrated tax (rate) notification; taxpayers must comply with the Schedule I entry and the notification when accounting for GST on supply, import, or manufacture of these components.
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