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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 on hurricane lanterns and related parts attracts scheduled integrated tax classification under the amended tariff entry.</h1> Goods under tariff heading 9405-hurricane lanterns, kerosene/pressure lanterns, petromax, glass chimneys and parts-are placed in Schedule 2 for GST and, per Notification No. 18/2021-Integrated Tax (Rate) effective 1 January 2022, attract the integrated tax rate specified for that entry until 21 September 2025; the prior wording referenced subheading 9405 50 31.

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