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of <h1>Tariff heading 8903 placed in GST Schedule II at 18% from 22 September 2025 under integrated tax rate notification</h1> Tariff heading 8903 (rowing boats and canoes) is placed in Schedule II for GST at an 18% rate, effective 22 September 2025, pursuant to the enacted integrated tax rate notification dated 17 September 2025; the entry specifies the taxable treatment and applicable rate for those watercraft from that effective date.
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