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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: electromagnets and attendant permanent magnetic devices fall under Schedule 3 treatment for tax purposes.</h1> GST classification designates electro-magnets, permanent magnets and related articles as goods listed in Schedule 3, covering electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; and electro-magnetic lifting heads for application of Schedule 3 GST treatment.

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