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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 high voltage electrical apparatus now attracts integrated tax under amended rate notification effective later this year.</h1> Imposition of GST @ 18% on electrical apparatus for switching, protecting, or making connections in electrical circuits applies to items for a voltage exceeding 1,000 volts, including switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs, connectors and junction boxes, as set out in Schedule II under Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025, effective w.e.f. 22-09-2025.

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