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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>Transfers of decalcomanias classified under Schedule II as goods, attract 18% GST from 22 September 2025</h1> Effective 22 September 2025, transfers of decalcomanias are classified under Schedule II and attract GST at 18%. The entry clarifies the taxable treatment of decalcomania transfers as goods for GST purposes, aligning with Notification No. 09/2025 (IGST Rate) issued 17 September 2025 and coming into force on the stated date. The schedule entry governs applicable tax rate and classification for such transfers from the effective date.

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