GST classification: hand operated rubber roller taxable under schedule at specified rate; related nozzle entries amended. The Schedule 2 entry treats a hand operated rubber roller as subject to GST at 12% until 21-09-2025; the entry was amended by notification no. 19/2018 effective 27-07-2018. Separate schedule insertion added nozzles for drip irrigation equipment or nozzles for sprinklers via notification no. 27/2017 IT(rate) dated 22-9-2017.
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GST classification: hand operated rubber roller taxable under schedule at specified rate; related nozzle entries amended.
The Schedule 2 entry treats a hand operated rubber roller as subject to GST at 12% until 21-09-2025; the entry was amended by notification no. 19/2018 effective 27-07-2018. Separate schedule insertion added nozzles for drip irrigation equipment or nozzles for sprinklers via notification no. 27/2017 IT(rate) dated 22-9-2017.
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