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    <description>Imposition of GST at 18% on specified iron and steel structures and parts under Schedule II, excluding prefabricated buildings of heading 94.06 and transmission towers, with applicability and effective date set by Notification No. 09/2025 - IGST(Rate). Covered items include bridges, lock-gates, towers, lattice masts, roofs and roofing frameworks, doors and windows with frames and thresholds, shutters, balustrades, pillars and columns, and prepared plates, rods, angles, shapes, sections and tubes for use in such structures.</description>
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      <description>Imposition of GST at 18% on specified iron and steel structures and parts under Schedule II, excluding prefabricated buildings of heading 94.06 and transmission towers, with applicability and effective date set by Notification No. 09/2025 - IGST(Rate). Covered items include bridges, lock-gates, towers, lattice masts, roofs and roofing frameworks, doors and windows with frames and thresholds, shutters, balustrades, pillars and columns, and prepared plates, rods, angles, shapes, sections and tubes for use in such structures.</description>
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