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        8708

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        GST rate on motor vehicle parts applies at the highest slab, covering parts including disc brake pads under specific headings. 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.
                          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 rate on motor vehicle parts applies at the highest slab, covering parts including disc brake pads under specific headings.

                                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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