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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 of audiovisual equipment affects GST treatment after amendment and later omission changed taxable status of such items.</h1> Classification of certain audiovisual equipment in the GST schedule designated digital cameras, video camera recorders and related transmission apparatus as high-rate taxable goods; an amendment expanded the description to include broadcasting and television transmission apparatus and cameras, and a subsequent notification omitted the entry from the schedule, altering the tax treatment of the listed equipment.

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