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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: slag, ash and residues containing metals or arsenic attract 18% tax under the scheduled entry.</h1> Slag, ash and residues (excluding those from the manufacture of iron or steel) containing metals, arsenic or their compounds are classified as scheduled goods and subject to GST at 18%, with the manufacturing-origin exclusion delimiting the entry's scope.

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