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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>Non-combustion inhaled nicotine products classified under Schedule II and subject to 18% GST effective 22-09-2025</h1> Products containing nicotine intended for inhalation without combustion are classified under Schedule II and subject to GST at 18% with effect from 22-09-2025. The entry references the applicable rate change implemented by the relevant notification dated 17-09-2025, effective 22-09-2025, applying the revised IGST/GST rate to such non-combustion inhalation nicotine products.

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