GST rate change applies to iron or steel structures and parts under Schedule II following a government notification. Imposition of GST at 18% on specified iron and steel structures and parts under Schedule II, excluding prefabricated buildings of heading 94.06 and transmission towers, with applicability and effective date set by Notification No. 09/2025 - IGST(Rate). Covered items include bridges, lock-gates, towers, lattice masts, roofs and roofing frameworks, doors and windows with frames and thresholds, shutters, balustrades, pillars and columns, and prepared plates, rods, angles, shapes, sections and tubes for use in such structures.
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 rate change applies to iron or steel structures and parts under Schedule II following a government notification.
Imposition of GST at 18% on specified iron and steel structures and parts under Schedule II, excluding prefabricated buildings of heading 94.06 and transmission towers, with applicability and effective date set by Notification No. 09/2025 - IGST(Rate). Covered items include bridges, lock-gates, towers, lattice masts, roofs and roofing frameworks, doors and windows with frames and thresholds, shutters, balustrades, pillars and columns, and prepared plates, rods, angles, shapes, sections and tubes for use in such structures.
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