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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: electrical machines with individual functions attract applicable GST under the specified schedule until prescribed date.</h1> Electrical machines and apparatus having individual functions not specified elsewhere in the Chapter are classified under Schedule 3 and subject to the applicable GST rate prescribed for that schedule, clarifying their placement for levy and compliance under the GST framework.

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