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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 assistive and mobility devices applied to listed goods, clarifying taxable treatment for specified aids.</h1> Imposition of GST at 5% applies, until 21-09-2025, to parts of specified assistive and mobility goods: crutches, wheel chairs, walking frames, tricycles, braillers and artificial limbs, as listed in the schedule, thereby designating those component parts as taxable supplies at the stated rate for the specified temporal period.

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