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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 household iron and steel utensils remains taxable under a scheduled classification with a fixed rate.</h1> GST at 12% applies to table, kitchen and other household articles of iron and steel, including utensils, as listed in the goods schedule; this classification functions as the taxable supply designation for those items and is subject to the temporal limitation specified in the schedule entry.

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