GST classification of two-way radios used by security forces attracts the scheduled tax rate during the specified period. Two-way radio devices used by defence, police and paramilitary forces are classified as goods under the Schedule and attract GST @12% for supplies within the specified period ending 21-09-2025, reflecting scheduled taxable treatment rather than exemption.
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Provisions expressly mentioned in the judgment/order text.
GST classification of two-way radios used by security forces attracts the scheduled tax rate during the specified period.
Two-way radio devices used by defence, police and paramilitary forces are classified as goods under the Schedule and attract GST @12% for supplies within the specified period ending 21-09-2025, reflecting scheduled taxable treatment rather than exemption.
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