GST on aluminium structures: Schedule provisions apply a specified tax rate and scope with defined exclusions. GST applies to aluminium structures and their parts under Schedule provisions at a specified tax rate, covering structures excluding prefabricated buildings of heading 94.06 and encompassing parts such as bridges, towers, roofs, balustrades, pillars and prepared aluminium plates, rods, profiles and tubes; an amendment revised prior exclusions that had separately excepted certain doors, windows and frames under a specific subheading and thereby clarified the entry's scope.