GST classification of explosive initiating devices maintains prescribed Schedule 3 rate for safety fuses and detonators. The Schedule 3 entry classifies safety fuses, detonating cords, percussion or detonating caps, igniters and electric detonators under the prescribed GST treatment; the listing reflects an amendment by Notification No. 18/2021 that updated the nomenclature and preserves the Schedule-based tax rate and description.
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Provisions expressly mentioned in the judgment/order text.
GST classification of explosive initiating devices maintains prescribed Schedule 3 rate for safety fuses and detonators.
The Schedule 3 entry classifies safety fuses, detonating cords, percussion or detonating caps, igniters and electric detonators under the prescribed GST treatment; the listing reflects an amendment by Notification No. 18/2021 that updated the nomenclature and preserves the Schedule-based tax rate and description.
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