GST on containers classified under Schedule II applies a specified rate following the September 2025 notification effective that month. Containers (including refrigerated containers) specially designed and equipped for carriage by one or more modes of transport are classified under Schedule II and attract GST @ 18% w.e.f. 22-09-2025 pursuant to Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
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Provisions expressly mentioned in the judgment/order text.
GST on containers classified under Schedule II applies a specified rate following the September 2025 notification effective that month.
Containers (including refrigerated containers) specially designed and equipped for carriage by one or more modes of transport are classified under Schedule II and attract GST @ 18% w.e.f. 22-09-2025 pursuant to Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
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