GST classification of fire extinguishing preparations: taxable under Schedule 3, attracting applicable tax rate temporarily per notification. Preparations and charges for fire extinguishers, including charged fire extinguishing grenades, are classified within the GST schedule to attract the applicable tax rate, pursuant to a notification that inserted the schedule entry and set the stated operative period.
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Provisions expressly mentioned in the judgment/order text.
GST classification of fire extinguishing preparations: taxable under Schedule 3, attracting applicable tax rate temporarily per notification.
Preparations and charges for fire extinguishers, including charged fire extinguishing grenades, are classified within the GST schedule to attract the applicable tax rate, pursuant to a notification that inserted the schedule entry and set the stated operative period.
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