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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 polishes and creams affected by omission from Schedule after notification, altering their taxable scheduling.</h1> GST classification for goods under heading 3405 imposed a GST rate of 28% until 21-09-2025; the Schedule entry was omitted by notification no. 43/2017 w.e.f. 15-11-2017. Previously the entry described polishes and creams for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations in various substrate forms, excluding waxes of heading 3404.

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