GST classification of compressed air confirms continued reduced-rate treatment for scheduled goods, subject to temporal validity. Compressed air is classified as a taxable supply of goods and is listed among scheduled goods attracting a reduced GST rate under Schedule 1, with the provision fixing the product category, its tax treatment and the temporal applicability of the reduced-rate treatment.
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Provisions expressly mentioned in the judgment/order text.
GST classification of compressed air confirms continued reduced-rate treatment for scheduled goods, subject to temporal validity.
Compressed air is classified as a taxable supply of goods and is listed among scheduled goods attracting a reduced GST rate under Schedule 1, with the provision fixing the product category, its tax treatment and the temporal applicability of the reduced-rate treatment.
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