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.
GST rate amendments: Mizoram revises SGST schedules, reclassifying specified goods and refining scope for rate application.
Amendment to the Mizoram SGST rate notification revises tariff headings and descriptions by inserting, substituting and omitting entries across Schedules I-VI, thereby reclassifying specified goods (including tamarind kernel powder, mehendi paste in cones, LPG for household supply, scientific instruments for launch vehicles, bio-pesticides, bio-diesel, bamboo joinery, cigarette filter rods, irrigation equipment and sanitary ware) among the 2.5%, 6%, 9%, 14%, 1.5% and 0.125% rate schedules and refining scope exclusions and inclusions.
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