GST classification for prepared adhesives updated; retail packs under the schedule now attract the revised GST rate per notification. Prepared glues and other prepared adhesives suitable for use as glues or adhesives and put up for retail sale in packages not exceeding a net weight of 1 kg are classified under Schedule II for GST purposes and are subject to the revised GST rate specified by the referenced notification, with Notification No. 09/2025 - IGST(Rate) cited as the implementing instrument.
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Provisions expressly mentioned in the judgment/order text.
GST classification for prepared adhesives updated; retail packs under the schedule now attract the revised GST rate per notification.
Prepared glues and other prepared adhesives suitable for use as glues or adhesives and put up for retail sale in packages not exceeding a net weight of 1 kg are classified under Schedule II for GST purposes and are subject to the revised GST rate specified by the referenced notification, with Notification No. 09/2025 - IGST(Rate) cited as the implementing instrument.
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