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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 watch movements under Schedule 4 affects applicable tax treatment and rate specification.</h1> Tariff item 9108 classifies watch movements and assembled movements within Schedule 4 for GST, attracting a specified GST rate of 28% until 21-09-2025; the entry had been omitted by Notification No. 43/2017 w.e.f. 15-11-2017, when it previously read 'Watch movements, complete and assembled.'

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