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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 on iron and steel fencing goods takes effect; schedule classification determines taxability.</h1> GST at the rate of 18% applies to barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not; and loosely twisted double wire used for fencing, with the rate effective from 22-09-2025 as implemented by the referenced notification and listed under Schedule II for classification and tax applicability.

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