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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 industrial and laboratory electric furnaces and induction heat-treatment equipment revised under notification.</h1> Imposition of GST applies to industrial and laboratory electric furnaces and ovens, including those functioning by induction or dielectric loss, and other equipment for heat treatment by induction or dielectric loss, under Schedule II; applicability is governed by Notification No. 09/2025 (IGST(Rate)) dated 17.09.2025 specifying the effective commencement date.

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