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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 applicability to metal-rolling mills and rolls changes, imposing IGST under new notification affecting supply taxation.</h1> GST applicability extended to metal-rolling mills and rolls under Schedule II with an imposed GST rate of 18 per cent pursuant to Notification No. 09/2025 - IGST(Rate), dated 17.09.2025, effective 22-09-2025, thereby altering tax treatment and compliance for manufacture and supply of the affected goods.

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