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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST rate on listed goods remains applicable; omission of 'prepared explosives' from the entry alters classification wording.</h1> Goods in Schedule 4 attract GST @ 28% until 21-09-2025. The prior descriptive phrase identifying 'Prepared explosives, other than propellant powders; such as Industrial explosives' was omitted by notification no. 43/2017 effective 15-11-2017, resulting in removal of that specific wording from the Schedule entry while the Schedule classification and specified rate continue to apply for the stated period.

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