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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 of wooden railway sleepers attracts scheduled taxable rate until a specified sunset date.</h1> Supply of wooden railway or tramway sleepers (cross-ties) is classified as a taxable good under Schedule 2 and attracts GST at the specified rate of 12% until 21-09-2025, determining the tax incidence and rate for suppliers and purchasers during the stated period.

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