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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 tube or pipe fittings of iron or steel remains classified under the statutory schedule, attracting the applicable tax rate.</h1> Supply of tube or pipe fittings of iron or steel, including couplings, elbows and sleeves, is taxable and allocated to the statutory schedule governing applicable GST rates, with the specified schedule rate valid through the announced temporary validity period; treat these fittings as taxable supplies for compliance and invoicing.

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