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        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.

        <h1>GST rate on motor vehicle parts applies at the highest slab, covering parts including disc brake pads under specific headings.</h1> Applicability of GST @28% to parts and accessories of motor vehicles of headings 8701-8705 is affirmed until 21-09-2025, excluding specified tractor parts; a clarification on the applicable rate for disc brake pads is provided with reference to paragraph 13 of Circular No. 52/26/2018 GST.

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