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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>Machine-tools for drilling, boring, milling, threading, or tapping metal have an 18% IGST or 9% CGST/SGST rate.</h1> Goods under Schedule 3 are subject to an IGST rate of 18% or a combined CGST and SGST/UTGST rate of 9% each. This applies to machine-tools used for drilling, boring, milling, threading, or tapping by removing metal, excluding lathes or turning centers classified under heading 8458.

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