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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 war munitions imposes scheduled tax treatment on specified bombs, grenades and ammunition.</h1> Specified war munitions are classified under Schedule 3 as taxable goods and attract GST at 18%. The scope covers bombs, grenades, torpedoes, mines, missiles and similar munitions and parts, together with cartridges, other ammunition, projectiles and their parts including shot and cartridge wads, for the stated schedule period.

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