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        GST classification of hand tools confirms taxable rate under Schedule 3 until specified sunset, affecting files and pliers. Specified metal hand tools - files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools - are classified under Schedule 3 and attract a GST rate of 18% until 21-09-2025, defining their tax treatment and compliance responsibilities for suppliers.
                          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 hand tools confirms taxable rate under Schedule 3 until specified sunset, affecting files and pliers.

                                Specified metal hand tools - files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools - are classified under Schedule 3 and attract a GST rate of 18% until 21-09-2025, defining their tax treatment and compliance responsibilities for suppliers.


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