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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 medical instruments: classification attracts specified rate, covering medical, dental, veterinary and ophthalmic equipment parts.</h1> GST applies to instruments and appliances used in medical, surgical, dental and veterinary sciences under Schedule 2 at a 12% rate, expressly including scintigraphic apparatus, electro-medical apparatus and sight-testing instruments; component parts suitable solely or principally for such equipment are covered, with a departmental clarification addressing applicability to ophthalmic equipment parts as explained in the referenced circular.

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