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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 cermet tool parts applies with the prescribed tax rate under current tariff until expiry.</h1> Goods described as plates, sticks, tips and the like for tools, unmounted, composed of cermets are allocated to the tariff schedule subjecting them to GST at the prescribed rate within Schedule 3, with the product description serving as the operative determinant for tariff classification and a specified temporal limit fixing the taxable treatment for that period.

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