GST rate change: candles and similar goods moved into Schedule I, aligning a reduced tax rate effective per notification. GST applies at 5% to candles, tapers and the like under Schedule I, effective 22-09-2025, as specified in Notification No. 9/2025 Integrated Tax (Rate).
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Provisions expressly mentioned in the judgment/order text.
GST rate change: candles and similar goods moved into Schedule I, aligning a reduced tax rate effective per notification.
GST applies at 5% to candles, tapers and the like under Schedule I, effective 22-09-2025, as specified in Notification No. 9/2025 Integrated Tax (Rate).
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