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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 rate on anchors and grapnels: iron or steel anchors and parts are taxable at 18% until the stated cutoff.</h1> Anchors, grapnels and parts thereof, of iron or steel are listed under the goods schedule and attract a GST rate of 18% until the stated applicability cutoff, covering both finished items and their parts under that taxable description.

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