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<h1>Schedule II classifies base-metal office and desk equipment as distinct from furniture; GST 18% applies from 22-09-2025 per notification 17-09-2025</h1> Office or desk equipment of base metal-such as filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, and office-stamp stands-are classified under Schedule II and attract GST at 18% with effect from 22-09-2025. These items are specified as distinct from office furniture falling under heading 9403. The rate change is implemented pursuant to the relevant notification dated 17-09-2025.