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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 electrical ignition equipment attracts the top rate for listed automotive starters and generators.</h1> GST designates electrical ignition and starting equipment for internal combustion engines-including ignition magnetos, magneto-dynamos, ignition coils, sparking and glow plugs, starter motors, generators (dynamos, alternators) and cut-outs used with such engines-as listed goods subject to the schedule's prescribed high rate until the stated expiry date, functioning as an itemised classification for tax administration and compliance.

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