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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 on refrigeration equipment updated under Schedule II, effective from the notified implementation date, per IGST rate notification.</h1> Refrigerators, freezers and other refrigerating or freezing equipment, including heat pumps (other than air conditioning machines of heading 8415), are classified under Schedule II and subject to the amended IGST rate pursuant to Notification No. 09/2025; the revised rate takes effect from the notified implementation date in that notification.

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