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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 electrical resistors including rheostats classified under Schedule 3, attracting applicable tax rate until 21-09-2025.</h1> Electrical resistors, including rheostats and potentiometers but excluding heating resistors, are classified under Schedule 3 and attract GST at 18% until 21-09-2025, distinguishing non heating resistors for tax applicability.

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