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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 rate applies to parts for specified electrical apparatus until a stated regulatory deadline.</h1> Application of GST at 18% to parts suitable for use solely or principally with apparatus of headings 8535, 8536 or 8537, classified as goods under Schedule 3 and applicable until 21-09-2025; the entry ties the product description to the Schedule 3 GST rate for the stated period.

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