GST on transport containers classifies specially designed carriage containers as taxable under schedule provisions nationally. Containers specially designed and equipped for carriage by one or more modes of transport, including refrigerated containers, are treated as taxable goods falling within the specified schedule classification and subject to the applicable GST levy during the stated schedule period.
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 on transport containers classifies specially designed carriage containers as taxable under schedule provisions nationally.
Containers specially designed and equipped for carriage by one or more modes of transport, including refrigerated containers, are treated as taxable goods falling within the specified schedule classification and subject to the applicable GST levy during the stated schedule period.
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