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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>Specified agricultural, horticultural and forestry soil-preparation machinery and parts now subject to 5% GST from 22 Sept 2025</h1> From 22 September 2025, specified goods classified under tariff heading 8432 90-agricultural, horticultural or forestry machinery for soil preparation or cultivation, lawn or sports-ground rollers, and their parts-are subject to GST at 5%. This rate and classification take effect pursuant to the implementing notification issued 17 September 2025 and are reflected in Schedule I governing applicable goods and parts.

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