GST on pump parts classified under Schedule II, attracting a revised rate after a recent central notification. Parts suitable for use solely or principally with power driven water pumps (centrifugal, deep tube well turbine, submersible, axial flow and mixed flow vertical pumps) are classified under Schedule II and made subject to GST at the notified rate from the stated effective date pursuant to the referenced notification.
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Provisions expressly mentioned in the judgment/order text.
GST on pump parts classified under Schedule II, attracting a revised rate after a recent central notification.
Parts suitable for use solely or principally with power driven water pumps (centrifugal, deep tube well turbine, submersible, axial flow and mixed flow vertical pumps) are classified under Schedule II and made subject to GST at the notified rate from the stated effective date pursuant to the referenced notification.
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