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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 amendments: tobacco products reclassified-biris at 9%, several tobacco items at 20%, 14% schedule omitted from Feb 1, 2026.</h1> State GST schedules are amended to add biris to the 9% Schedule II; to add pan masala, unmanufactured tobacco, cigars and cigarettes, other manufactured tobacco (excluding the biris entry), and inhalation products to the 20% Schedule III; and to omit Schedule VII (14%). The changes are made under the Karnataka GST Act and take effect from 1 February 2026.

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