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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 for breathing appliances and gas masks excludes non-mechanical disposable protective masks, with a time-limited applicability.</h1> GST at the specified rate applies to other breathing appliances and gas masks classified within the relevant schedule, excluding protective masks that lack mechanical parts and replaceable filters; the treatment is time-bound under the schedule's applicability.

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