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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 rate for sports goods applies to items excluding general physical exercise equipment following the notified tax-rate change.</h1> Imposition of GST at 5% applies to 'sports goods other than articles and equipment for general physical exercise' listed in Schedule I; the change is notified in Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 and takes effect from the notified commencement date.

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