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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: specified goods attract a high GST rate, subject to specified omissions by notification.</h1> Classification of goods under Heading 8419 designates those items as taxable under the Goods and Services tax at a high rate until 21-09-2025; notification no. 43/2017 w.e.f. 15-11-2017 omitted earlier enumerated sub-items including storage water heaters, pressure vessels, reactors, chemical storage tanks, glass-lined equipment, autoclaves, cooling towers, plant growth and tissue culture chambers, semiconductor/vapour deposition apparatus, and parts.

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