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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 of scissors and shears: treated under schedule provision with a specified tax rate until prescribed date.</h1> Scissors, tailors' shears, similar shears and their blades are classified under the specified tariff entry and are placed under Schedule 3, attracting GST at 18% for the stated applicability period; the entry ties the product scope directly to the schedule treatment and tax rate.

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