GST classification: nails and similar iron or steel articles listed under the schedule are taxable under the specified rate. The classification applies GST under the schedule to nails, tacks, drawing pins, corrugated nails, staples (other than those of a distinct tariff heading) and similar articles of iron or steel, whether or not with heads of other material, excluding articles with heads of copper and staples within a separate heading.
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Provisions expressly mentioned in the judgment/order text.
GST classification: nails and similar iron or steel articles listed under the schedule are taxable under the specified rate.
The classification applies GST under the schedule to nails, tacks, drawing pins, corrugated nails, staples (other than those of a distinct tariff heading) and similar articles of iron or steel, whether or not with heads of other material, excluding articles with heads of copper and staples within a separate heading.
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