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        2402

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        GST on tobacco products revised, applying the top rate to cigars and cigarettes and altered by subsequent notification. Entry for cigars, cheroots, cigarillos and cigarettes of tobacco or tobacco substitutes imposes GST at the Schedule's specified top rate effective late 2025; a subsequent notification in early 2026 omits this entry, removing that classification and rate.
                          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 on tobacco products revised, applying the top rate to cigars and cigarettes and altered by subsequent notification.

                                Entry for cigars, cheroots, cigarillos and cigarettes of tobacco or tobacco substitutes imposes GST at the Schedule's specified top rate effective late 2025; a subsequent notification in early 2026 omits this entry, removing that classification and rate.


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