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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: nails and similar iron or steel articles listed under the schedule are taxable under the specified rate.</h1> The classification applies GST under the schedule to nails, tacks, drawing pins, corrugated nails, staples (other than those of a distinct tariff heading) and similar articles of iron or steel, whether or not with heads of other material, excluding articles with heads of copper and staples within a separate heading.

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