GST rate change applies to breathing appliances and gas masks, excluding protective masks without mechanical parts or replaceable filters. Imposition of GST at 5% on goods classified under heading 9020 in Schedule I effective 22-09-2025, covering other breathing appliances and gas masks while expressly excluding protective masks that have neither mechanical parts nor replaceable filters, implemented by Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
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Provisions expressly mentioned in the judgment/order text.
GST rate change applies to breathing appliances and gas masks, excluding protective masks without mechanical parts or replaceable filters.
Imposition of GST at 5% on goods classified under heading 9020 in Schedule I effective 22-09-2025, covering other breathing appliances and gas masks while expressly excluding protective masks that have neither mechanical parts nor replaceable filters, implemented by Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
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