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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 aluminium pipe fittings confirms taxable treatment under Schedule 3 at the applicable GST rate.</h1> Aluminium tube and pipe fittings, including couplings, elbows and sleeves, are classified under Schedule 3 and attract GST at 18%, with that rate specified as applicable until 21-09-2025, establishing their treatment as standard-rate taxable goods under the GST framework.

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