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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 tobacco inhalation products classified under tariff code imposes high rate under specified schedule provision</h1> Products containing tobacco or reconstituted tobacco intended for inhalation without combustion are classified under the specified tariff entry and attract a GST @ 28% as goods under Schedule Four; the provision was inserted by Notification No. 18/2021 Integrated Tax (Rate) dated 28 12 2021 and took effect from 1.1.2022.

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