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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 treats steam as taxable goods under schedule, with the specified rate applicable until expiry.</h1> Steam is classified as Goods in Schedule 2 and attracts GST @ 12%, with that rate and classification applying until 21-09-2025 as the operative tax treatment for the supply of steam.

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