GST rate concession for parts of specified vessel and floating-structure headings applies as limited-term schedule treatment. Goods comprising parts of vessels and floating structures under headings 8901, 8902, 8904, 8905, 8906 and 8907 qualify for Schedule 1 concessional treatment, attracting GST at 5% until 21-09-2025; classification by those tariff headings determines eligibility for the reduced rate.
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Provisions expressly mentioned in the judgment/order text.
GST rate concession for parts of specified vessel and floating-structure headings applies as limited-term schedule treatment.
Goods comprising parts of vessels and floating structures under headings 8901, 8902, 8904, 8905, 8906 and 8907 qualify for Schedule 1 concessional treatment, attracting GST at 5% until 21-09-2025; classification by those tariff headings determines eligibility for the reduced rate.
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