GST rate change affects chassis fitted with engines for motor vehicle classifications, altering Schedule tax applicability. Chassis fitted with engines for motor vehicles of the principal headings are brought within the relevant schedule and made subject to a specified integrated tax rate from the notified commencement date by an integrated tax notification, aligning their taxability with motor vehicle inputs under GST.
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Provisions expressly mentioned in the judgment/order text.
GST rate change affects chassis fitted with engines for motor vehicle classifications, altering Schedule tax applicability.
Chassis fitted with engines for motor vehicles of the principal headings are brought within the relevant schedule and made subject to a specified integrated tax rate from the notified commencement date by an integrated tax notification, aligning their taxability with motor vehicle inputs under GST.
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