GST applicability: polishes and similar preparations now attract standard rate under the schedule after notification. Polishes and creams, including scouring pastes and similar preparations for footwear, furniture, floors, coachwork, glass or metal, in various physical forms, attract GST at a standard rate of eighteen percent with effect from 22-09-2025 under the applicable schedule; waxes remain excluded under heading 3404. The rate is specified by Notification No. 09/2025 - IGST (Rate).
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Provisions expressly mentioned in the judgment/order text.
GST applicability: polishes and similar preparations now attract standard rate under the schedule after notification.
Polishes and creams, including scouring pastes and similar preparations for footwear, furniture, floors, coachwork, glass or metal, in various physical forms, attract GST at a standard rate of eighteen percent with effect from 22-09-2025 under the applicable schedule; waxes remain excluded under heading 3404. The rate is specified by Notification No. 09/2025 - IGST (Rate).
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