GST on special purpose motor vehicles increased, altering taxability and schedule classification under integrated tax notification. Imposition of GST at a specified rate on special purpose motor vehicles under tariff heading 8705, listed in Schedule II; examples include breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweepers, spraying lorries, mobile workshops and mobile radiological units. The change is effected by an integrated tax notification declaring the amended rate and its operative date.
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Provisions expressly mentioned in the judgment/order text.
GST on special purpose motor vehicles increased, altering taxability and schedule classification under integrated tax notification.
Imposition of GST at a specified rate on special purpose motor vehicles under tariff heading 8705, listed in Schedule II; examples include breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweepers, spraying lorries, mobile workshops and mobile radiological units. The change is effected by an integrated tax notification declaring the amended rate and its operative date.
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