GST rate change: parts for fixed speed diesel engines now classified under specified schedule, altering tax applicability. Parts suitable for use solely or principally with fixed speed diesel engines of power not exceeding fifteen horsepower are classified under the specified Schedule for GST application at the revised rate, effective from the commencement date set in the governing notification; suppliers must treat these parts according to the revised Schedule classification and applicable GST charge.
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Provisions expressly mentioned in the judgment/order text.
GST rate change: parts for fixed speed diesel engines now classified under specified schedule, altering tax applicability.
Parts suitable for use solely or principally with fixed speed diesel engines of power not exceeding fifteen horsepower are classified under the specified Schedule for GST application at the revised rate, effective from the commencement date set in the governing notification; suppliers must treat these parts according to the revised Schedule classification and applicable GST charge.
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