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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>Goods classification: parts intended solely or principally for specified apparatus determine GST treatment under schedule provisions.</h1> Parts suitable for use solely or principally with the apparatus covered by the related tariff headings are included in Schedule 3 and attract GST under the schedule; the entry was inserted by notification amending the schedule and links tax treatment of such dedicated parts to heading-based classification.

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