GST rate on non motorised bicycle parts applies under Schedule, with specified temporary validity and defined scope. Imposition of GST @ 12% is specified on parts and accessories of non motorised bicycles and other cycles classified under heading 8712 in Schedule 2, confined to non motorised cycles including delivery tricycles, with a specified terminal date defining the period of application.
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Provisions expressly mentioned in the judgment/order text.
GST rate on non motorised bicycle parts applies under Schedule, with specified temporary validity and defined scope.
Imposition of GST @ 12% is specified on parts and accessories of non motorised bicycles and other cycles classified under heading 8712 in Schedule 2, confined to non motorised cycles including delivery tricycles, with a specified terminal date defining the period of application.
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