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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 classification of explosive initiating devices maintains prescribed Schedule 3 rate for safety fuses and detonators.</h1> 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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