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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 amendments reclassify and refine tariff entries to align goods with revised rate schedules and exceptions.</h1> Amendments revise classification and scope of tariff entries across four IGST rate schedules by inserting new serial numbers, substituting and omitting descriptions and adding bracketed exceptions or scope clarifications to align specified goods with the applicable rate categories, and include an express commencement clause for the changes.

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