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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 under heading 4113 confirms Schedule 2 levy pending omission by notification and scheduled expiry.</h1> Goods under the tariff heading for prepared leather are subject to the Schedule 2 GST levy until the scheduled expiry; the entry was omitted by notification, and prior to omission the heading described leather further prepared after tanning or crusting, including parchment dressed leather of other animals without wool or hair on, whether or not split.

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