GST classification change: highest-rate treatment for inhalation tobacco and nicotine-substitute products, later omitted by notification. Tariff entry for goods under Heading 2404 19 00 imposed a GST at the highest rate effective 22 September 2025 and listed in Schedule VII; it described products containing tobacco or nicotine substitutes intended for inhalation without combustion and that description was omitted by a later integrated-tax rate notification effective 1 February 2026.
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 change: highest-rate treatment for inhalation tobacco and nicotine-substitute products, later omitted by notification.
Tariff entry for goods under Heading 2404 19 00 imposed a GST at the highest rate effective 22 September 2025 and listed in Schedule VII; it described products containing tobacco or nicotine substitutes intended for inhalation without combustion and that description was omitted by a later integrated-tax rate notification effective 1 February 2026.
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