GST on carriages for disabled persons now subject to concessional rate under amended schedule, effective by recent notification. A concessional GST rate applies to carriages for disabled persons, whether motorised or non motorised, by inclusion in Schedule I; the concession is operative from the date specified in the cited notification and treats both motorised and manually propelled carriages as eligible for the reduced tax treatment under the amended schedule.
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 carriages for disabled persons now subject to concessional rate under amended schedule, effective by recent notification.
A concessional GST rate applies to carriages for disabled persons, whether motorised or non motorised, by inclusion in Schedule I; the concession is operative from the date specified in the cited notification and treats both motorised and manually propelled carriages as eligible for the reduced tax treatment under the amended schedule.
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