GST rate change on retail tool sets alters tariff classification and applies from the notified effective date. Imposition of GST at 18% on goods classifiable under heading 8206 for sets of tools comprising two or more components drawn from headings 8202-8205, made effective by Notification No. 09/2025 (IGST(Rate)) issued 17.09.2025 and operative from 22-09-2025, treating assemblies or retail-sale sets as a single taxable item under heading 8206 and prescribing the applicable tax rate and Schedule II placement.
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Provisions expressly mentioned in the judgment/order text.
GST rate change on retail tool sets alters tariff classification and applies from the notified effective date.
Imposition of GST at 18% on goods classifiable under heading 8206 for sets of tools comprising two or more components drawn from headings 8202-8205, made effective by Notification No. 09/2025 (IGST(Rate)) issued 17.09.2025 and operative from 22-09-2025, treating assemblies or retail-sale sets as a single taxable item under heading 8206 and prescribing the applicable tax rate and Schedule II placement.
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