GST applicability on machine parts under Schedule II confirmed, with revised rate and notified effective date. Parts suitable for use solely or principally with machines of heading 8501 or 8502 are classified under Schedule II and subject to GST at 18% with effect from 22-09-2025, as implemented by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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Provisions expressly mentioned in the judgment/order text.
GST applicability on machine parts under Schedule II confirmed, with revised rate and notified effective date.
Parts suitable for use solely or principally with machines of heading 8501 or 8502 are classified under Schedule II and subject to GST at 18% with effect from 22-09-2025, as implemented by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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