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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 clarifies HSN headings and applicable tax rates, noting rate revisions, exemptions and reverse charge rules.</h1> The consolidated circular issues binding clarifications on HSN classification and applicable GST rates for numerous commodities, distinguishing treatments based on composition, processing, packaging and end-use; it records rate revisions notified during the interim period and specifies special treatments including exemptions, nil-rating, concessional rates for welfare distributions, reverse charge applicability for raw cotton supplied by agriculturists, and continuing NCCD valuation under Central Excise law for tobacco products.

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