GST classification of abrasive goods on textile or paper bases applies the notified rate under Schedule II following the notification. Goods consisting of natural or artificial abrasive powder or grain on a base of textile material, paper, paperboard or other materials are classifiable under Schedule II and attract GST at 18% with effect from 22 September 2025, whether or not cut to shape, sewn, or otherwise made up, pursuant to Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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Provisions expressly mentioned in the judgment/order text.
GST classification of abrasive goods on textile or paper bases applies the notified rate under Schedule II following the notification.
Goods consisting of natural or artificial abrasive powder or grain on a base of textile material, paper, paperboard or other materials are classifiable under Schedule II and attract GST at 18% with effect from 22 September 2025, whether or not cut to shape, sewn, or otherwise made up, pursuant to Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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