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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 on tool sets of multiple tariff headings applies under Schedule, with an applicable rate and transitional timeline specified.</h1> Tools composed of two or more tariff headings, when assembled and put up in sets for retail sale, are taxable under the Schedule and attract the applicable GST rate for such composite retail tool sets during the specified transitional timeline.

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