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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 on other firearms and similar devices remains taxable, classifying sporting shotguns, signal guns and blank-firing pistols accordingly.</h1> Goods described as other firearms and similar devices are classified for GST purposes as taxable at the scheduled rate; the category includes sporting shotguns and rifles, muzzle-loading firearms, signal-flare projectors, pistols and revolvers for blank ammunition, captive-bolt humane killers and line-throwing guns, establishing product-based GST liability for firearms and related devices.

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