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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: exercise and swimming pool equipment reclassified, clarifying taxable scope and applicable rate under schedule provisions.</h1> GST classifies articles and equipment for general physical exercise, gymnastics, athletics, and swimming and padding pools (other than sports goods) under Schedule 3, clarifying that such exercise and pool-related apparatus fall within the scheduled taxable category and distinguishing them from sports goods for classification purposes.

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