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🚀 New: Section-Wise Filter ✕

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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 applicability to cigarette filter rods confirmed, imposing the prescribed rate under the specified notification.</h1> Imposition of GST at the prescribed rate on goods classified under tariff heading 5601 22 00 (cigarette filter rods) is effected by Notification No. 09/2025 - IGST(Rate) and incorporated into Schedule II, applying prospectively from the notification's effective date.

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