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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: cutlery and manicure instruments attract 18% GST effective 22 September 2025 under Schedule II.</h1> GST at 18% applies to other articles of cutlery and to manicure or pedicure sets and instruments (including nail files, excluding pencil sharpeners) as classified in Schedule II, effective 22-09-2025 pursuant to Notification No. 09/2025 - IGST(Rate); suppliers should apply the stated rate and adjust invoicing and compliance from the effective date.

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