GST on other alloy steel reclassified under Schedule II, attracting a revised rate effective from the notified date. Other alloy steel in ingots or other primary forms and semi-finished products of other alloy steel are listed under Schedule II and subject to the revised GST rate specified in the notifying amendment, effective from the notified operative date; the notification governing IGST rate changes controls tariff classification and tax incidence for these goods.
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Provisions expressly mentioned in the judgment/order text.
GST on other alloy steel reclassified under Schedule II, attracting a revised rate effective from the notified date.
Other alloy steel in ingots or other primary forms and semi-finished products of other alloy steel are listed under Schedule II and subject to the revised GST rate specified in the notifying amendment, effective from the notified operative date; the notification governing IGST rate changes controls tariff classification and tax incidence for these goods.
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