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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 electrical filament and discharge lamps attracts standard-rate tax; amendments narrow scope to exclude LEDs.</h1> Entry 8539 places electrical filament and discharge lamps, including sealed beam units, ultra violet and infra red lamps, and arc lamps, within the GST Schedule 3 taxable goods at the standard integrated tax rate until the stated cutoff; amendment history shows successive notifications that narrowed the scope by excluding LED lamps or LED light sources from the description.

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