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        GST classification of base-metal packing accessories specifies scheduled tax treatment until the stated expiry date. Base-metal stoppers, caps and lids-including crown corks, screw caps, pouring stoppers, bottle capsules, threaded bungs, bung covers, seals and other packing accessories-are classified under Schedule 3 and subject to the scheduled GST treatment until 21-09-2025, with material (base metal) and listed functions used to determine their tariffing and tax application.
                          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 base-metal packing accessories specifies scheduled tax treatment until the stated expiry date.

                                Base-metal stoppers, caps and lids-including crown corks, screw caps, pouring stoppers, bottle capsules, threaded bungs, bung covers, seals and other packing accessories-are classified under Schedule 3 and subject to the scheduled GST treatment until 21-09-2025, with material (base metal) and listed functions used to determine their tariffing and tax application.


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