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        Case ID :
        GST

        8701

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        GST classification of heavy road tractors confirms applicable high-rate tax treatment for specified engine-capacity models. Road tractors for semi-trailers with engine capacity exceeding 1800 cc are classified under the specified tariff entry and attract GST at 28% under the designated schedule until 21-09-2025; a corrigendum dated 12-07-2017 corrected the entry and consolidated the description.
                          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 classification of heavy road tractors confirms applicable high-rate tax treatment for specified engine-capacity models.

                                Road tractors for semi-trailers with engine capacity exceeding 1800 cc are classified under the specified tariff entry and attract GST at 28% under the designated schedule until 21-09-2025; a corrigendum dated 12-07-2017 corrected the entry and consolidated the description.


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