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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: Prepared driers fall under Schedule three and attract the specified GST rate until expiry.</h1> Prepared driers falling under tariff heading 3211 00 00 are treated as goods under Schedule three and, for the temporary period ending 21-09-2025, attract GST at the applicable rate of 18%, thereby defining the tax character and rate applicability for supply, import, or sale of those goods during the stated timeframe.

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