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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 of transmission shafts imposes the scheduled integrated tax rate and limits refundability for certain retrospective levies.</h1> Specified mechanical components including transmission shafts, cranks, bearing housings, plain shaft bearings, gears and gearing, ball or roller screws, gear boxes and other speed changers, flywheels, pulleys, clutches and shaft couplings are classified under Schedule 3 and attract Integrated GST at 18% until 21-09-2025, with the entry reflecting successive notifications refining the item descriptions.

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