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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 rate change applies to centrifuges and filtering machinery under Schedule II, following the notified IGST rate amendment.</h1> The amendment classifies centrifuges, including centrifugal dryers, and filtering or purifying machinery and apparatus for liquids or gases under Schedule II with an updated GST rate of 18% applicable from the notified commencement, effected by Notification No. 09/2025 (IGST(Rate)).

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