GST rate update applies to base metal fixtures and mountings under schedule provisions from the effective date. Imposition of GST at 18% on specified base metal articles, effective from 22-09-2025, covering base metal mountings, fittings and similar fixtures (including hat-racks, hat-pegs, brackets, castors with mountings and automatic door closers), pursuant to Notification No. 09/2025 - IGST(Rate) dated 17.09.2025 as recorded in Schedule II.
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Provisions expressly mentioned in the judgment/order text.
GST rate update applies to base metal fixtures and mountings under schedule provisions from the effective date.
Imposition of GST at 18% on specified base metal articles, effective from 22-09-2025, covering base metal mountings, fittings and similar fixtures (including hat-racks, hat-pegs, brackets, castors with mountings and automatic door closers), pursuant to Notification No. 09/2025 - IGST(Rate) dated 17.09.2025 as recorded in Schedule II.
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