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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 classification change removes certain office machines from a Schedule entry, altering their statutory taxable treatment.</h1> A Schedule entry classifying certain office machines for GST at a specified high rate was omitted by a later notification, removing the listed examples (hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines) and noting exclusions such as Braille typewriters, perforating or stapling machines, and pencil sharpening machines, thereby changing their statutory classification and taxable treatment.

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