GST rate change on firearms affects classification and tax applicability for revolvers and pistols under schedule provisions. An amendment imposes GST at 40% on revolvers and pistols classified under heading 9302, effective 22-09-2025, by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025, placing these goods within Schedule III for GST purposes and defining the taxable scope for items described as revolvers and pistols other than those of headings 9303 or 9304.
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Provisions expressly mentioned in the judgment/order text.
GST rate change on firearms affects classification and tax applicability for revolvers and pistols under schedule provisions.
An amendment imposes GST at 40% on revolvers and pistols classified under heading 9302, effective 22-09-2025, by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025, placing these goods within Schedule III for GST purposes and defining the taxable scope for items described as revolvers and pistols other than those of headings 9303 or 9304.
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