GST on felt now subject to a notified reduced integrated tax rate under the revised schedule, effective subsequently. Classification under tariff heading 5602 treats felt, whether or not impregnated, coated, covered or laminated, as subject to the amended integrated tax rate pursuant to Notification No. 9/2025 Integrated Tax (Rate) dated 17 09 2025, with the new rate effective from the notification's commencement date and reflected in the applicable schedule entry.
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Provisions expressly mentioned in the judgment/order text.
GST on felt now subject to a notified reduced integrated tax rate under the revised schedule, effective subsequently.
Classification under tariff heading 5602 treats felt, whether or not impregnated, coated, covered or laminated, as subject to the amended integrated tax rate pursuant to Notification No. 9/2025 Integrated Tax (Rate) dated 17 09 2025, with the new rate effective from the notification's commencement date and reflected in the applicable schedule entry.
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