GST classification: Schedule goods treated at the highest rate, and fire extinguishers were removed by amendment. Classification of tariff heading 8424 in Schedule 4 attracts GST at 28%; an explicit entry for fire extinguishers was omitted by notification no. 43/2017 effective 15-11-2017, having previously read as 'Fire extinguishers.'
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Provisions expressly mentioned in the judgment/order text.
GST classification: Schedule goods treated at the highest rate, and fire extinguishers were removed by amendment.
Classification of tariff heading 8424 in Schedule 4 attracts GST at 28%; an explicit entry for fire extinguishers was omitted by notification no. 43/2017 effective 15-11-2017, having previously read as "Fire extinguishers."
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