GST on lifting and handling machinery now falls under Schedule II, affecting lifts, escalators and conveyors. Imposition of GST at the specified rate on 'other lifting, handling, loading or unloading machinery' classified under Schedule II is prescribed, covering equipment such as lifts, escalators, conveyors and teleferics, and is implemented by the referenced IGST (Rate) notification effective from the notified effective date.
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Provisions expressly mentioned in the judgment/order text.
GST on lifting and handling machinery now falls under Schedule II, affecting lifts, escalators and conveyors.
Imposition of GST at the specified rate on 'other lifting, handling, loading or unloading machinery' classified under Schedule II is prescribed, covering equipment such as lifts, escalators, conveyors and teleferics, and is implemented by the referenced IGST (Rate) notification effective from the notified effective date.
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