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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 for testing machines confirmed as standard-rated supply, requiring applicable GST compliance and schedule listing.</h1> Machines and appliances for testing hardness, strength, compressibility, elasticity or other mechanical properties of materials are listed in Schedule 3 as taxable goods and attract the standard GST rate, covering testing equipment for metals, wood, textiles, paper and plastics and triggering GST compliance obligations for suppliers and purchasers.

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