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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 change for electric signalling apparatus under Schedule 4 alters applicable tax treatment and tariff positioning.</h1> Tariff item 8531 is classified under Schedule 4 for GST with the highest applicable tax rate; a note records that the earlier textual description covering electric sound or visual signalling apparatus was omitted by notification no. 43/2017 with effect from that notification's operative date, replacing the prior exclusion of goods of certain other headings.

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