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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>IGST rate change for tariff item 2404 19 00 on inhalation tobacco or nicotine substitute products, scope removed later</h1> Tariff item 2404 19 00 is placed in Schedule VII and made taxable at 28% IGST with effect from 22-09-2025. The entry originally covered 'products containing tobacco or nicotine substitutes and intended for inhalation without combustion', but this description is omitted with effect from 01-02-2026 by CBIC Notification No. 19/2025-IGST (Rate) dated 31-12-2025. Consequently, from 22-09-2025 the specified goods under tariff item 2404 19 00 attract 28% IGST, and from 01-02-2026 the earlier descriptive scope for this item ceases to operate for rate classification purposes.

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