15 June 2017
as the same items are using in tractor and bikes car etc.
gst rate for parts used in tractor has been reduced to 18 % while 28% if used in other than tractors.
Now will hsn code remain same or it will be changed?
16 June 2017
85119000 switches , 85392120 helogen bulb and 85392940 head lamp
above r in 28% gst tax rate hsn items and also used in tractors as well in 4, 2 wheelers.
then how it can be identify that buyer will use it in tractors only and what will be liability of seller to tax rate. 18% / 28%