GST classification of parachutes and related parts confirmed; these goods attract the applicable tax until the specified date. Parachutes (including dirigible parachutes and paragliders) and rotochutes, plus their parts and accessories, are classified within the specified taxable schedule and are subject to GST @ 18% for the period indicated; the rule applies equally to finished goods and their components, treating supply, import and sale as taxable under the designated GST framework during the stated compliance period.
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Provisions expressly mentioned in the judgment/order text.
GST classification of parachutes and related parts confirmed; these goods attract the applicable tax until the specified date.
Parachutes (including dirigible parachutes and paragliders) and rotochutes, plus their parts and accessories, are classified within the specified taxable schedule and are subject to GST @ 18% for the period indicated; the rule applies equally to finished goods and their components, treating supply, import and sale as taxable under the designated GST framework during the stated compliance period.
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