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        GST

        8701

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        GST rate adjustment for road tractors: Schedule II entry updated to set the integrated tax treatment and rate. Classification of goods under Schedule II treats road tractors for semi-trailers with engine capacity exceeding specified thresholds as taxable under the integrated goods and services regime, with a revised levy specified in the cited notification and anchored to Schedule II entry 8701.
                          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 adjustment for road tractors: Schedule II entry updated to set the integrated tax treatment and rate.

                                Classification of goods under Schedule II treats road tractors for semi-trailers with engine capacity exceeding specified thresholds as taxable under the integrated goods and services regime, with a revised levy specified in the cited notification and anchored to Schedule II entry 8701.


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