GST rate application: parts for fixed-speed diesel engines attract scheduled tax under notified provisions until specified date. Goods and Services Tax at the scheduled standard rate applies to parts suitable for use solely or principally with fixed speed diesel engines of power not exceeding specified small-engine capacity, classified under Schedule 3 and inserted by notification, with the rate application maintained until the notified expiry date.
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Provisions expressly mentioned in the judgment/order text.
GST rate application: parts for fixed-speed diesel engines attract scheduled tax under notified provisions until specified date.
Goods and Services Tax at the scheduled standard rate applies to parts suitable for use solely or principally with fixed speed diesel engines of power not exceeding specified small-engine capacity, classified under Schedule 3 and inserted by notification, with the rate application maintained until the notified expiry date.
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