GST applicability on specified iron or steel tubes and hollow profiles under Schedule II following recent tariff notification. Schedule II classifies 'other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel' as taxable supplies; Notification No. 09/2025 - IGST(Rate) implements the GST rate change and entry for these goods effective from the notified date.
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Provisions expressly mentioned in the judgment/order text.
GST applicability on specified iron or steel tubes and hollow profiles under Schedule II following recent tariff notification.
Schedule II classifies "other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel" as taxable supplies; Notification No. 09/2025 - IGST(Rate) implements the GST rate change and entry for these goods effective from the notified date.
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