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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 at 5% from 22-09-2025 on breathing appliances and gas masks, excluding non-mechanical protective masks</h1> Imposition of GST at 5% effective 22-09-2025 on other breathing appliances and gas masks, excluding protective masks without mechanical parts or replaceable filters, as set out in Schedule I; this change is made applicable by a notification dated 17-09-2025 implementing the revised integrated tax rate.

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