GST on organic surface-active agents applies under Schedule 3 with specified exclusions and temporary applicability. Goods under heading 3402 - organic surface-active agents and washing and cleaning preparations (other than soap) - are classified under Schedule 3 and attract GST at 18%, with specified exclusions including sulphonated castor oil, fish oil and sperm oil, thereby fixing their tariff treatment and indirect tax applicability for compliance purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on organic surface-active agents applies under Schedule 3 with specified exclusions and temporary applicability.
Goods under heading 3402 - organic surface-active agents and washing and cleaning preparations (other than soap) - are classified under Schedule 3 and attract GST at 18%, with specified exclusions including sulphonated castor oil, fish oil and sperm oil, thereby fixing their tariff treatment and indirect tax applicability for compliance purposes.
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