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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>IGST rate amendment revises tariff schedules, branding conditions and HS entries to redefine taxable goods scope.</h1> Amendment to the IGST rate notification revises Schedules I-V to substitute, insert and omit specific tariff entries, refine commodity descriptions, introduce new HS headings and serial numbers, and impose a recurring condition that concessional entries apply only to goods 'put up in unit container' bearing a registered brand name or a brand with an actionable/enforceable right, as clarified in the substituted definition of registered brand name.

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