GST on oral and dental hygiene preparations now applies to retail-packaged denture fixatives and similar products, changing their tax treatment. Preparations for oral and dental hygiene supplied in individual retail packages, including denture fixative pastes and powders, are classified under Schedule II to attract GST at the specified rate; tooth powder, toothpaste and dental floss are excluded. The classification and rate are implemented by the referenced notification giving effect to the Schedule II entry for these retail-packaged products.
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 on oral and dental hygiene preparations now applies to retail-packaged denture fixatives and similar products, changing their tax treatment.
Preparations for oral and dental hygiene supplied in individual retail packages, including denture fixative pastes and powders, are classified under Schedule II to attract GST at the specified rate; tooth powder, toothpaste and dental floss are excluded. The classification and rate are implemented by the referenced notification giving effect to the Schedule II entry for these retail-packaged products.
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