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<h1>GST classification for iron or steel containers limited by capacity and fittings clarified, with specified exclusion and amended notification.</h1> 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.