GST on heavy earthmoving machinery now subject to specified rate, covering bulldozers, excavators and road rollers from September. Imposition of GST at the specified rate on self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers is effected by a notification amending Schedule II to bring these earthmoving and road-construction machines within the prescribed GST classification, effective from the notified commencement date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on heavy earthmoving machinery now subject to specified rate, covering bulldozers, excavators and road rollers from September.
Imposition of GST at the specified rate on self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers is effected by a notification amending Schedule II to bring these earthmoving and road-construction machines within the prescribed GST classification, effective from the notified commencement date.
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