<h1>Floating structures like rafts, tanks and buoys reclassified as goods; subject to 5% GST under Schedule I from 22-09-2025</h1> Effective 22-09-2025, other floating structures-such as rafts, tanks, coffer-dams, landing-stages, buoys and beacons-are classified as goods and subject to GST at a rate of 5% under Schedule I pursuant to the specified notification. The taxability change applies from the stated effective date and governs supply of these structures as goods for integrated tax purposes.