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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 agricultural machinery reclassified to include parts, with an amendment and retrospective tax condition affecting used parts.</h1> GST applies to specified agricultural and allied machinery and expressly to parts thereof under the Schedule 2 goods entry, following amendment by Notification No. 02/2024 Integrated Tax (Rate) which expanded the textual scope to include parts with effect from mid-July of the amendment year. Separately, a retrospective provision stipulated central tax on used items treated as parts of agricultural machinery for a defined historical period, with the condition that no refund shall be made for tax collected.

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