GST on aluminium reservoirs now taxable, clarifying classification and applicability under the new rate notification. GST at a specified rate applies to aluminium reservoirs, tanks, vats and similar containers for materials other than compressed or liquefied gas when capacity exceeds the prescribed threshold, irrespective of lining or heat insulation, but excluding containers fitted with mechanical or thermal equipment; classification is under Schedule II and effected by the rate notification issued prior to the effective date.
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Provisions expressly mentioned in the judgment/order text.
GST on aluminium reservoirs now taxable, clarifying classification and applicability under the new rate notification.
GST at a specified rate applies to aluminium reservoirs, tanks, vats and similar containers for materials other than compressed or liquefied gas when capacity exceeds the prescribed threshold, irrespective of lining or heat insulation, but excluding containers fitted with mechanical or thermal equipment; classification is under Schedule II and effected by the rate notification issued prior to the effective date.
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