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        GST on high-voltage electrical apparatus applies at standard rate, covering switches and protective connectors above specified voltage threshold. Electrical apparatus for switching, protecting or making connections in electrical circuits (examples: switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs, connectors, junction boxes) intended for a voltage exceeding 1,000 volts are placed in Schedule 3 and attract GST at 18%, with the scheduling entry specified as effective up to 21-09-2025.
                          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.

                                GST on high-voltage electrical apparatus applies at standard rate, covering switches and protective connectors above specified voltage threshold.

                                Electrical apparatus for switching, protecting or making connections in electrical circuits (examples: switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs, connectors, junction boxes) intended for a voltage exceeding 1,000 volts are placed in Schedule 3 and attract GST at 18%, with the scheduling entry specified as effective up to 21-09-2025.


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