GST classification for iron or steel containers limited by capacity and fittings clarified, with specified exclusion and amended notification. Tanks, casks, drums, cans, boxes and similar containers of iron or steel for materials other than compressed or liquefied gas are taxable under Schedule 3 at the prescribed GST rate where capacity does not exceed three hundred litres and they are not fitted with mechanical or thermal equipment; the entry now excludes milk cans made of iron or steel and was amended by a mid 2024 notification.
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GST classification for iron or steel containers limited by capacity and fittings clarified, with specified exclusion and amended notification.
Tanks, casks, drums, cans, boxes and similar containers of iron or steel for materials other than compressed or liquefied gas are taxable under Schedule 3 at the prescribed GST rate where capacity does not exceed three hundred litres and they are not fitted with mechanical or thermal equipment; the entry now excludes milk cans made of iron or steel and was amended by a mid 2024 notification.
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