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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: machinery for pulp and paper manufacturing attracts the scheduled goods rate for the specified temporal period.</h1> Machinery used for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard is classified under Schedule 3 as goods and is subject to the GST @ 18% rate for the period the schedule entry remains operative.

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