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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 on nicotine cessation products classified under specified tariff codes now attracts tax under Schedule as taxable goods.</h1> Products for oral, transdermal or other non oral application containing nicotine and intended to assist tobacco cessation, classified under tariff headings 2404 91 00, 2404 92 00 and 2404 99 00, are subject to GST at 18%, effective w.e.f. 22-09-2025, as reflected in Schedule II and implemented by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.

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