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Trucks and spare parts for SHAR and LRDE get concessional GST rate per Notification No. 45/2017.
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....Concessional rate of tax - supply of trucks and its spare parts to Public Funded Research Institutions - The supply of trucks and spare parts by the applicant to SHAR, (SDSC SHAR) and LRDE respectively, are eligible for reduced rate of GST as per Notification No. 45/2017....