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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 steam boilers classified under Schedule 3, subject to the notified tax treatment until the scheduled revision.</h1> Steam and other vapour generating boilers, including super heated water boilers but excluding central heating hot water boilers capable of producing low pressure steam, are classified under Schedule 3 and attract GST at the notified rate, requiring suppliers and importers to apply the Schedule 3 GST treatment until the notified revision date.

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