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        4011 30 00

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        GST classification of aircraft pneumatic tyres clarifies tariff entry and amended tax treatment under recent notification. Tariff heading 4011 30 00 classifies new pneumatic tyres, of rubber of a kind used on aircraft and prescribes GST @ 5%; entry was amended by notification no. 43/2017 - Integrated Tax (Rate) effective 15-11-2017, replacing a prior reading that referenced toy balloons of natural rubber latex.
                          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 classification of aircraft pneumatic tyres clarifies tariff entry and amended tax treatment under recent notification.

                                Tariff heading 4011 30 00 classifies new pneumatic tyres, of rubber of a kind used on aircraft and prescribes GST @ 5%; entry was amended by notification no. 43/2017 - Integrated Tax (Rate) effective 15-11-2017, replacing a prior reading that referenced toy balloons of natural rubber latex.


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