GST on modelling pastes and plaster based dental preparations now taxable, altering classification and rate application. GST at the specified rate applies to modelling pastes (including those for children's amusement) and to dental waxes, dental impression compounds and other plaster-based dental preparations when put up for retail sale in sets, packings, plates, horseshoe shapes, sticks or similar forms; these goods are listed in Schedule II and the rate is notified by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025, effective from 22-09-2025.
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Provisions expressly mentioned in the judgment/order text.
GST on modelling pastes and plaster based dental preparations now taxable, altering classification and rate application.
GST at the specified rate applies to modelling pastes (including those for children's amusement) and to dental waxes, dental impression compounds and other plaster-based dental preparations when put up for retail sale in sets, packings, plates, horseshoe shapes, sticks or similar forms; these goods are listed in Schedule II and the rate is notified by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025, effective from 22-09-2025.
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