GST applicability: Prepared driers now subject to GST as specified in recent notification, effective from notification date. Prepared driers under HSN 3211 00 00 are subject to GST at 18% as specified in Schedule II, pursuant to Notification No. 09/2025 - IGST (Rate) dated 17.09.2025, effective from 22-09-2025, which fixes the rate and confirms the classification for that commodity code.
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Provisions expressly mentioned in the judgment/order text.
GST applicability: Prepared driers now subject to GST as specified in recent notification, effective from notification date.
Prepared driers under HSN 3211 00 00 are subject to GST at 18% as specified in Schedule II, pursuant to Notification No. 09/2025 - IGST (Rate) dated 17.09.2025, effective from 22-09-2025, which fixes the rate and confirms the classification for that commodity code.
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