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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 video recording and reproducing apparatus taxable at the prescribed rate with a specified temporal exemption window.</h1> Video recording or reproducing apparatus, whether or not incorporating a video tuner, are classified under Schedule 3 and attract GST recorded as GST @ 18%, with that rate and scheduling applicable up to 21-09-2025; the entry operates as a tariff classification and temporal rate directive for these goods under the GST framework.

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