GST classification of prepared industrial explosives requires taxable treatment at a scheduled rate under current notification. Prepared explosives other than propellant powders, such as industrial explosives, are classified as taxable goods attracting GST @ 18%, with that rate specified as operative up to 21-09-2025; the schedule entry was inserted by notification no. 43/2017 effective 15-11-2017.
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Provisions expressly mentioned in the judgment/order text.
GST classification of prepared industrial explosives requires taxable treatment at a scheduled rate under current notification.
Prepared explosives other than propellant powders, such as industrial explosives, are classified as taxable goods attracting GST @ 18%, with that rate specified as operative up to 21-09-2025; the schedule entry was inserted by notification no. 43/2017 effective 15-11-2017.
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