GST on tractor bumpers and parts classified under tariff, attracting the specified integrated tax rate by notification. Tariff classification 8708 10 10 designates bumpers and parts thereof for tractors as goods attracting GST @ 18% under Schedule 3 by administrative notification, thereby bringing those components explicitly within the notified integrated tax regime.
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Provisions expressly mentioned in the judgment/order text.
GST on tractor bumpers and parts classified under tariff, attracting the specified integrated tax rate by notification.
Tariff classification 8708 10 10 designates bumpers and parts thereof for tractors as goods attracting GST @ 18% under Schedule 3 by administrative notification, thereby bringing those components explicitly within the notified integrated tax regime.
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