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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 machine-tools attracts standard rate until specified date; impacts taxable supply treatment and compliance.</h1> Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets are classified under the Schedule entry and attract GST at the stated standard rate until the specified expiry date; supplies and imports should be treated as taxable supplies under that Schedule for levy and reporting purposes.

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