GST on ignition and starter equipment attracts a standard goods tax rate, altering classification and compliance obligations. GST imposes an 18% levy on electrical ignition and starting equipment used with internal combustion engines, effective from 22 September 2025; covered items include ignition magnetos, magneto-dynamos, ignition coils, sparking plugs, glow plugs, starter motors, generators (dynamos, alternators) and associated cut-outs when used with such engines, and taxpayers should refer to the cited notification for the operative rate and applicability.
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 ignition and starter equipment attracts a standard goods tax rate, altering classification and compliance obligations.
GST imposes an 18% levy on electrical ignition and starting equipment used with internal combustion engines, effective from 22 September 2025; covered items include ignition magnetos, magneto-dynamos, ignition coils, sparking plugs, glow plugs, starter motors, generators (dynamos, alternators) and associated cut-outs when used with such engines, and taxpayers should refer to the cited notification for the operative rate and applicability.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.