GST classification of fixed speed diesel engines governs applicable tax rate under the Schedule for specified power-limited goods. Supply of fixed speed diesel engines specified in Schedule 2 is subject to GST at the prescribed rate where the engines are of power not exceeding the stated threshold; the Schedule entry ties application of the rate to the product description and power limitation and remains operative up to the stated date.
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Provisions expressly mentioned in the judgment/order text.
GST classification of fixed speed diesel engines governs applicable tax rate under the Schedule for specified power-limited goods.
Supply of fixed speed diesel engines specified in Schedule 2 is subject to GST at the prescribed rate where the engines are of power not exceeding the stated threshold; the Schedule entry ties application of the rate to the product description and power limitation and remains operative up to the stated date.
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