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🚀 New: Section-Wise Filter ✕

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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 rate change applies to specified vessels including warships and lifeboats from the notified effective date under integrated tax notification.</h1> A specified GST rate is applied to goods classified as other vessels, including warships and lifeboats (other than rowing boats), effective from the notified effective date, by notification under the Integrated Tax (Rate) framework and reflected in Schedule I rate coverage.

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