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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 hydraulic turbines, water wheels and regulators under schedule applies subject to the stated temporary applicability.</h1> Hydraulic turbines, water wheels and their regulators are classified in Schedule 3 as taxable goods and are subject to the prescribed 18% GST rate for the period specified, tying their schedule listing to a temporal limitation on applicability and establishing their treatment for indirect tax purposes.

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