GST classification of oral hygiene products placed in Schedule 3, attracting the standard tax rate. Preparations for oral or dental hygiene, including denture fixative pastes and powders and dental floss in individual retail packages, are classified under tariff heading 3306 and allocated to Schedule 3 for application of GST at the specified rate through 21-09-2025; this replaces the earlier specific listing of dentifrices such as toothpaste.
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Provisions expressly mentioned in the judgment/order text.
GST classification of oral hygiene products placed in Schedule 3, attracting the standard tax rate.
Preparations for oral or dental hygiene, including denture fixative pastes and powders and dental floss in individual retail packages, are classified under tariff heading 3306 and allocated to Schedule 3 for application of GST at the specified rate through 21-09-2025; this replaces the earlier specific listing of dentifrices such as toothpaste.
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