GST on friction materials applies at the notified rate effective from the stated date for specified unmounted brake and clutch articles. Friction material goods and articles (sheets, rolls, strips, segments, discs, washers, pads) not mounted, for brakes or clutches, with a basis of asbestos, other mineral substances or cellulose, whether combined with textiles or other materials, are classified under Schedule II and subject to GST at 18% effective 22-09-2025, as indicated by the related notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on friction materials applies at the notified rate effective from the stated date for specified unmounted brake and clutch articles.
Friction material goods and articles (sheets, rolls, strips, segments, discs, washers, pads) not mounted, for brakes or clutches, with a basis of asbestos, other mineral substances or cellulose, whether combined with textiles or other materials, are classified under Schedule II and subject to GST at 18% effective 22-09-2025, as indicated by the related notification.
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