GST classification of rubber waste powders and granules as taxable goods at the applicable rate. Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber) are classified as goods under Schedule 3 and are subject to GST at the specified rate until the notified cut-off date; the entry's wording was amended to separate the powders and granules from the earlier combined description of waste, parings and scrap.