GST on waste plastics: Schedule entry sets an 18% rate after notification added the item to the rate list. Supply of waste, parings and scrap of plastics is classified under the GST rate schedule and attracts GST at 18% as an entry inserted by Notification No. 8/2021-Integrated Tax (Rate), effective 1 October 2021, with applicability recorded through 21 September 2025, functioning as a rate schedule amendment for these plastic waste materials.
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Provisions expressly mentioned in the judgment/order text.
GST on waste plastics: Schedule entry sets an 18% rate after notification added the item to the rate list.
Supply of waste, parings and scrap of plastics is classified under the GST rate schedule and attracts GST at 18% as an entry inserted by Notification No. 8/2021-Integrated Tax (Rate), effective 1 October 2021, with applicability recorded through 21 September 2025, functioning as a rate schedule amendment for these plastic waste materials.
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