GST applicability to cigarette filter rods confirmed, imposing the prescribed rate under the specified notification. Imposition of GST at the prescribed rate on goods classified under tariff heading 5601 22 00 (cigarette filter rods) is effected by Notification No. 09/2025 - IGST(Rate) and incorporated into Schedule II, applying prospectively from the notification's effective date.
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Provisions expressly mentioned in the judgment/order text.
GST applicability to cigarette filter rods confirmed, imposing the prescribed rate under the specified notification.
Imposition of GST at the prescribed rate on goods classified under tariff heading 5601 22 00 (cigarette filter rods) is effected by Notification No. 09/2025 - IGST(Rate) and incorporated into Schedule II, applying prospectively from the notification's effective date.
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