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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 for machine-tools used for drilling, milling and threading attracts an applicable taxable rate and excludes lathes.</h1> Machine-tools used for drilling, boring, milling, threading or tapping by removing metal are classified in Schedule 3 and attract the Schedule 3 GST rate; the entry includes way-type unit head machines and explicitly excludes lathes, including turning centres, which are covered by a separate tariff heading.

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