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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 applicability on iron and non-alloy steel in primary forms imposes a specified schedule rate until the notified expiry.</h1> Applicability of GST at 18% to iron and non-alloy steel in ingots or other primary forms is prescribed under Schedule 3, excluding iron covered by the separate heading; this classification applies for the notified temporal window during which such supplies attract the stated rate and schedule treatment.

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