GST classification for brushes and related goods attracts scheduled tax rate, applicable under a temporary tariff entry until expiry. Classification under Heading 9603 (other than 9603 10 00) covers brushes and related goods-hand-operated non-motorised floor sweepers, mops, feather dusters, prepared knots and tufts for broom or brush making, paint pads and rollers, and squeegees (other than roller squeegees)-placed in Schedule 3 and subject to the scheduled GST rate specified for that entry, with the entry temporarily applicable until the stated expiry; excludes brooms and brushes of twigs or vegetable materials bound together.
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Provisions expressly mentioned in the judgment/order text.
GST classification for brushes and related goods attracts scheduled tax rate, applicable under a temporary tariff entry until expiry.
Classification under Heading 9603 (other than 9603 10 00) covers brushes and related goods-hand-operated non-motorised floor sweepers, mops, feather dusters, prepared knots and tufts for broom or brush making, paint pads and rollers, and squeegees (other than roller squeegees)-placed in Schedule 3 and subject to the scheduled GST rate specified for that entry, with the entry temporarily applicable until the stated expiry; excludes brooms and brushes of twigs or vegetable materials bound together.
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