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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 amendment: woven bags and flexible bulk containers reclassified and specified schedule entries omitted, altering tax treatment.</h1> The notification omits S. Nos. 80AA and 171A from Schedule II and inserts two entries into Schedule III: woven and non woven polyethylene or polypropylene bags and sacks (HS 3923 or 6305) used for packing goods, and flexible intermediate bulk containers (HS 6305 32 00); the amendment is made under sections 9(1) and 15(5) of the Bihar GST Act and comes into force on the first day of January, 2020.

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