GST rate change: reduced rate applied to ice and snow under specified tariff code, effective from notified date. Imposition of Goods and Services Tax at 5% on goods classifiable under tariff heading 2201 90 10 (ice and snow) is notified to take effect from 22-09-2025 under Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025, placing the commodity in Schedule I for the stated rate.
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Provisions expressly mentioned in the judgment/order text.
GST rate change: reduced rate applied to ice and snow under specified tariff code, effective from notified date.
Imposition of Goods and Services Tax at 5% on goods classifiable under tariff heading 2201 90 10 (ice and snow) is notified to take effect from 22-09-2025 under Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025, placing the commodity in Schedule I for the stated rate.
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