GST on other articles of iron or steel applies at the newly notified rate, effective from the relevant notification. Schedule II classifies other articles of iron or steel as taxable under GST at an 18% rate, effective from the date notified in Notification No. 09/2025 (IGST(Rate)), with the Schedule entry and accompanying note directing reliance on the cited notification for the operative commencement of the revised rate.
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Provisions expressly mentioned in the judgment/order text.
GST on other articles of iron or steel applies at the newly notified rate, effective from the relevant notification.
Schedule II classifies other articles of iron or steel as taxable under GST at an 18% rate, effective from the date notified in Notification No. 09/2025 (IGST(Rate)), with the Schedule entry and accompanying note directing reliance on the cited notification for the operative commencement of the revised rate.
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