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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.

        Classification of goods - HSN code - rate of GST - Sterilization Reels and Pouches manufactured - The authority for advance ruling evaluates the applicability of the suggested HSN codes and determines that the product qualifies under Tariff item 39.23.90.90, 'Articles for the conveyance or packing of goods, of plastics,' with a GST rate of 18%.

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