GST classification for polishes and creams applies, remaining taxable while expressly excluding waxes under the related heading. Polishes and creams for footwear, furniture, floors, coachwork, glass or metal, and scouring pastes and powders are taxable goods under Schedule 3 with the Schedule's GST rate; this classification excludes waxes falling under the separate heading and was inserted by the specified notification effective from its commencement date.
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 classification for polishes and creams applies, remaining taxable while expressly excluding waxes under the related heading.
Polishes and creams for footwear, furniture, floors, coachwork, glass or metal, and scouring pastes and powders are taxable goods under Schedule 3 with the Schedule's GST rate; this classification excludes waxes falling under the separate heading and was inserted by the specified notification effective from its commencement date.
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