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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 entry omission for railway rolling-stock parts alters their classification and supply treatment to Indian Railways.</h1> The Schedule 1 entry for parts of railway and tramway locomotives and rolling-stock (bogies, bissel-bogies, axles, wheels and parts) has been omitted by notification, removing its prior specific classification and rate; supplies to the Indian Railways should be classified under the chapter applicable to the goods where that chapter is other than Chapter 86, per the issued circular.

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