GST on construction materials applies to putties, resin cements and surfacing preparations under revised schedule. GST classification imposes GST @ 18% on glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics, painters' fillings, and non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like, effective w.e.f. 22-09-2025, as implemented by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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Provisions expressly mentioned in the judgment/order text.
GST on construction materials applies to putties, resin cements and surfacing preparations under revised schedule.
GST classification imposes GST @ 18% on glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics, painters' fillings, and non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like, effective w.e.f. 22-09-2025, as implemented by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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