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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 watches altered, narrowing covered items while a high tax rate remains applicable under the tariff.</h1> Classification under heading 9101 carries a GST at 28% through 21-09-2025; the prior wording expressly covering watches with cases of precious metal or metal clad with precious metal was omitted by notification, resulting in a narrowed tariff description for those watch articles while the high GST rate remains applicable.

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