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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 therapeutic and ophthalmic apparatus affirmed; prescribed rate applies and guidance issued on equipment parts.</h1> GST classification treats mechano therapy appliances, massage apparatus, various therapeutic respiration and therapy apparatus as taxable under Schedule Two at a 12% rate until 21 09 2025, and clarifies GST applicability to parts of ophthalmic equipment suitable solely or principally for use with ophthalmic equipment as per para 9 of Circular No. 113/32/2019 GST.

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