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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 of hand tools confirms scheduled tax treatment for specified hand tools under applicable schedule.</h1> GST treatment applies to a specified class of hand tools listed in Schedule 3, covering items such as glaziers' diamonds, blow lamps, vices, clamps, anvils, portable forges, and hand- or pedal-operated grinding wheels with frameworks; these goods attract the notified GST rate for the period specified in the entry.

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