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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 on parts of aircraft and spacecraft applies at a concessional rate, excluding specified Schedule III items.</h1> GST applies at a concessional rate to parts of goods classifiable as aircraft or spacecraft components under the relevant tariff headings, with an express exclusion for parts corresponding to items listed in Schedule III Sl. No. 383; the concessionary description was amended by notification to include parts of both aircraft and spacecraft headings while preserving that exclusion.

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