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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 refrigerated motor vehicles under Schedule 3 remains subject to the applicable GST rate until reassessment.</h1> Refrigerated motor vehicles under tariff heading 8704 are listed as Schedule 3 goods and are subject to the Schedule's GST treatment at the stated applicable rate for the period indicated, establishing their tax classification and temporal applicability for compliance purposes.

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