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        GST

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        GST classification: ferro-cerium and pyrophoric alloys treated as combustible lighter materials under applicable notification. Ferro-cerium and other pyrophoric alloys in all forms are classified as taxable goods alongside articles of combustible materials; this classification also covers liquid or liquefied-gas fuels in containers used for filling or refilling cigarette or similar lighters, pursuant to a notification inserted in 2017.
                          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.

                                GST classification: ferro-cerium and pyrophoric alloys treated as combustible lighter materials under applicable notification.

                                Ferro-cerium and other pyrophoric alloys in all forms are classified as taxable goods alongside articles of combustible materials; this classification also covers liquid or liquefied-gas fuels in containers used for filling or refilling cigarette or similar lighters, pursuant to a notification inserted in 2017.


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