Tanks, casks, drums and boxes, iron or steel — of a capacity of 50 l or more: Other

5% or 18%

• 5% — Mathematical boxes, geometry boxes and colour boxesNotification 9/2025-CT(R), Schedule I, entry 410
• 5% — Milk cans made of Iron, Steel, or AluminiumNotification 9/2025-CT(R), Schedule I, entry 411
• 18% — Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment, other than Milk cans made of Iron or SteelNotification 9/2025-CT(R), Schedule II, entry 288

GST on supply within India, as of 1 May 2026. Exports are zero-rated supplies.