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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 machine-tools for material removal by advanced processes remains leviable under the schedule with applicable tax rate.</h1> Machine-tools for working any material by removal of material by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes are taxable under the relevant schedule and attract the prescribed GST applicable to goods in that schedule for the period stated.

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