GST on specific fuel and engine pumps set at highest rate; amendment narrowed covered pump categories. GST at 28% applies until 21-09-2025 to pumps for dispensing fuel or lubricants used in filling stations or garages (8413 11) and to fuel, lubricating or cooling medium pumps for internal combustion piston engines (8413 30); an amendment by Notification No. 43/2017 w.e.f. 15-11-2017 narrowed the schedule, which previously included concrete pumps and other rotary positive displacement pumps and excluded certain hand pumps.
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Provisions expressly mentioned in the judgment/order text.
GST on specific fuel and engine pumps set at highest rate; amendment narrowed covered pump categories.
GST at 28% applies until 21-09-2025 to pumps for dispensing fuel or lubricants used in filling stations or garages (8413 11) and to fuel, lubricating or cooling medium pumps for internal combustion piston engines (8413 30); an amendment by Notification No. 43/2017 w.e.f. 15-11-2017 narrowed the schedule, which previously included concrete pumps and other rotary positive displacement pumps and excluded certain hand pumps.
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