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        GST

        3306 [other than 3306 10 10, 3306 10 20]

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        GST classification of heading 3306 preserves Schedule 4 tax on specified oral and dental hygiene preparations. Tariff Heading 3306 (excluding subheadings 3306 10 10 and 3306 10 20) is taxed under Schedule 4 at GST 28% through 21-09-2025; a marginal note describing inclusion of oral and dental hygiene preparations and dental floss in retail packages was omitted by Notification No. 43/2017 w.e.f. 15-11-2017, which previously excluded dentifrices in powder or paste form.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST classification of heading 3306 preserves Schedule 4 tax on specified oral and dental hygiene preparations.

                                Tariff Heading 3306 (excluding subheadings 3306 10 10 and 3306 10 20) is taxed under Schedule 4 at GST 28% through 21-09-2025; a marginal note describing inclusion of oral and dental hygiene preparations and dental floss in retail packages was omitted by Notification No. 43/2017 w.e.f. 15-11-2017, which previously excluded dentifrices in powder or paste form.


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