GST classification of vulcanised rubber hygienic articles set taxable while condoms and diaphragms are excluded. Hygienic or pharmaceutical articles of vulcanised rubber other than hard rubber are classified as taxable under Schedule 3 with the stated GST rate until the specified date, with examples like hot water bottles and ice bags, and explicit exclusions for male condoms and female diaphragms.
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Provisions expressly mentioned in the judgment/order text.
GST classification of vulcanised rubber hygienic articles set taxable while condoms and diaphragms are excluded.
Hygienic or pharmaceutical articles of vulcanised rubber other than hard rubber are classified as taxable under Schedule 3 with the stated GST rate until the specified date, with examples like hot water bottles and ice bags, and explicit exclusions for male condoms and female diaphragms.
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