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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: centrifuges and liquid/gas filtering machinery attract the prescribed GST rate under Schedule provisions until expiry.</h1> Classification of centrifuges, including centrifugal dryers, and machinery or apparatus for filtering or purifying liquids or gases attracts GST @ 18% under the Schedule 3 tariff entry, linking these specific categories of equipment to that tax treatment for the period stated.

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