GST on machinery and components for setting up or expanding specified projects applies, with spare parts capped to limited proportion. GST covers machinery, equipment, instruments and all components or raw materials supplied for the initial setting up or substantial expansion of specified industrial, irrigation, power, mining or exploration projects and other notified projects; spare parts and other raw materials essential for maintenance are included subject to a capped proportion of the value of the primary goods.
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 machinery and components for setting up or expanding specified projects applies, with spare parts capped to limited proportion.
GST covers machinery, equipment, instruments and all components or raw materials supplied for the initial setting up or substantial expansion of specified industrial, irrigation, power, mining or exploration projects and other notified projects; spare parts and other raw materials essential for maintenance are included subject to a capped proportion of the value of the primary goods.
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