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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 for pan masala confirms continued high-rate schedule treatment until the notified expiry date.</h1> Pan masala classified under tariff heading 2106 90 20 is treated as goods subject to Schedule 4 GST, with the applicable high Schedule 4 rate maintained through 21-09-2025. This classification determines the GST levy and compliance obligations for suppliers and importers by preserving pan masala's inclusion in Schedule 4 until the notified expiry.

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