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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 for wooden tools establishes a specified tax rate under the schedule, defining their indirect tax treatment.</h1> Wooden tools, tool bodies and handles, broom or brush bodies and handles, and boot or shoe lasts and trees are classified under the schedule entry and attract GST @ 12%, establishing their tariff categorisation for indirect tax assessment and collection until the stated terminal date.

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