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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>Leasing or rental services of machinery and equipment without operator classified with specific inclusions and exclusions under GST.</h1> Classification establishes leasing or rental services concerning machinery and equipment without operator as a discrete GST service group with subordinate service codes for transport, agricultural, construction, office machinery, computers, telecommunications and other machinery; each subcode lists included examples and expressly excludes financial leasing and other specialized rentals, and terminology was formally amended to 'without operator' by central notification.

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