GST on brushes and related goods set at increased rate under latest notification, affecting classification and tax liability. Imposition of GST @ 18% on goods classifiable under heading 9603 (excluding subheadings 9603 10 00 and 9603 21 00) applies to brushes and related articles including hand-operated floor sweepers (non-motorised), mops, feather dusters, prepared knots and tufts for broom or brush making, paint pads and rollers, and squeegees (other than roller squeegees), effective from the notified date under the tax rate notification.
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Provisions expressly mentioned in the judgment/order text.
GST on brushes and related goods set at increased rate under latest notification, affecting classification and tax liability.
Imposition of GST @ 18% on goods classifiable under heading 9603 (excluding subheadings 9603 10 00 and 9603 21 00) applies to brushes and related articles including hand-operated floor sweepers (non-motorised), mops, feather dusters, prepared knots and tufts for broom or brush making, paint pads and rollers, and squeegees (other than roller squeegees), effective from the notified date under the tax rate notification.
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