GST classification for specified iron or steel containers attracts standard rate, altering tax treatment and compliance obligations. Tariff entry 7310 covers iron or steel tanks, casks, drums, cans, boxes and similar containers for any material (other than compressed or liquefied gas) of capacity not exceeding 300 litres, not fitted with mechanical or thermal equipment; milk cans of iron or steel are excluded. These goods attract GST at 18% effective 22-09-2025 as per Notification No. 09/2025 - IGST(Rate).
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 classification for specified iron or steel containers attracts standard rate, altering tax treatment and compliance obligations.
Tariff entry 7310 covers iron or steel tanks, casks, drums, cans, boxes and similar containers for any material (other than compressed or liquefied gas) of capacity not exceeding 300 litres, not fitted with mechanical or thermal equipment; milk cans of iron or steel are excluded. These goods attract GST at 18% effective 22-09-2025 as per Notification No. 09/2025 - IGST(Rate).
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