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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>Taxation of swords and similar arms: GST applicable until specified regulatory expiry, affecting supply and classification.</h1> Swords, cutlasses, bayonets, lances and similar arms, and their parts and scabbards and sheaths, are included in Schedule 3 and attract GST @ 18% for the regulatory period ending 21-09-2025, governing their taxable classification for supply and movement.

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