Ambulance Supplies to Tripura Government Classified as Interstate; IGST Applies at 28% Rate Under HSN 8703 Post-September 2021.

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Full Text of the Document

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....Classification of supply - Motor vehicles - supply of Ambulances (Mobile Common Service Centers) for providing health services - The transaction of supply of ambulances to government of Tripura is an interstate supply which attracts tax under IGST head. The rate of tax applicable to the commodity under HSN 8703 is 28% for all transactions after 30.09.2021. It is very clear that this transaction does not fit to the description of vehicle under the tariff heading 8702 as the vehicle, supplied by applicant to government of Tripura, is a seven seater and is meant to transport less than ten or more persons, including the driver, as stated by the applicant. - AAR....