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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 on steel sections applies under Schedule three for the notified period, affecting classification and compliance.</h1> Supply of angles, shapes and sections of iron or non-alloy steel is classified under Schedule 3 and, for the notified period, attracts GST at the rate of 18%, requiring suppliers to charge that rate and comply with Schedule 3 reporting and invoicing obligations.

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