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        GST

        8904

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        GST on tugs and pusher craft shifted to a specified concessional rate after notification, altering Schedule I classification. A concessional GST rate is prescribed for tugs and pusher craft by inclusion in Schedule I, pursuant to an integrated tax rate notification, with the rate and classification taking effect from the notified commencement 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 tugs and pusher craft shifted to a specified concessional rate after notification, altering Schedule I classification.

                                A concessional GST rate is prescribed for tugs and pusher craft by inclusion in Schedule I, pursuant to an integrated tax rate notification, with the rate and classification taking effect from the notified commencement date.


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