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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>From 22 September 2025 iron or steel gas containers reclassified taxable under Schedule II at 18% GST by IGST notification</h1> Effective 22 September 2025, goods classified as containers for compressed or liquefied gas made of iron or steel are taxable at an 18% GST rate under Schedule II; this rate change is enacted by the indicated IGST rate notification with the same effective date. The entry updates taxable treatment for such containers, superseding prior rate treatment as of that date and applying to relevant transactions falling within the new rate period.

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