Steel Mugs with Plastic Outer: Classified Under Heading 7323, 12% GST as per Sr. No. 184, Schedule II.

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....Classification of goods - Steel Mugs with a plastic outer body - The subject goods fall under Chapter Heading 7323, as the material which is giving the essential character to the steel cups with plastic body is the presence of steel, which is 75% of the total value and composition of the goods - covered under Sr. No. 184 of Schedule II of amended Notification 1/2017 Central Tax (Rate) - GST @12%....