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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 mechanical sprayers clarifies applicability of the standard GST rate for spraying appliances.</h1> Mechanical appliances for projecting, dispersing or spraying liquids or powders, including spray guns, jet-projecting machines and fire extinguishers, are classified as taxable goods under the GST schedule with administrative clarification addressing the scope and treatment of mechanical sprayers; the entry excludes specified irrigation nozzles and sprinklers and has been amended by successive notifications altering the precise scope and exclusions.

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