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<h1>Tugs and pusher craft classified as goods subject to 5% GST under Schedule I, effective 22 September 2025</h1> From 22 September 2025, tugs and pusher craft are classed as goods subject to GST at 5% under Schedule I, pursuant to Notification No. 9/2025-Integrated Tax (Rate) dated 17 September 2025; the entry establishes the applicable tax rate and effective date for classification and levy purposes.