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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 drawing, marking and handheld measuring instruments following a statutory tariff amendment.</h1> Goods and Services Tax has been amended to apply a revised tax rate to specified drawing, marking, mathematical and handheld measuring instruments, including drafting machines, protractors, drawing sets, slide rules, disc calculators, measuring rods and tapes, micrometers and callipers, where not otherwise classified; the change is effected by a cited notification amending the tariff schedule and stating an effective date for implementation.

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