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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 air-conditioning machines classified under Schedule 4, including roof-mounted package units for railways per circular.</h1> Air conditioning machines comprising a motor driven fan and elements for changing temperature and humidity, including machines in which humidity cannot be separately regulated, are classified under Schedule 4 and subject to the stated GST rate; roof mounted package unit (RMPU) air conditioning machines for railways are confirmed to be covered by this classification per the cited circular.

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