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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>Classification omission: saddlery and harness tariff item removed, changing its GST treatment under the goods schedule.</h1> Tariff item 4201, formerly covering saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and similar items), was omitted by notification no. 43/2017 effective 15-11-2017, removing its specific classification and thereby changing its prior GST treatment under the goods schedule.

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