GST classification for armoured safes confirms scheduled taxable treatment with a specified rate following statutory insertion. Supply of armoured or reinforced safes, strong-boxes, doors and safe deposit lockers of base metal is included in Schedule 3 and attracts GST at 18%, the entry having been inserted by a statutory notification and effective for the stated schedule period.
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Provisions expressly mentioned in the judgment/order text.
GST classification for armoured safes confirms scheduled taxable treatment with a specified rate following statutory insertion.
Supply of armoured or reinforced safes, strong-boxes, doors and safe deposit lockers of base metal is included in Schedule 3 and attracts GST at 18%, the entry having been inserted by a statutory notification and effective for the stated schedule period.
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