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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>From 22 September 2025, watch cases and parts reclassified as goods liable to 18% GST under Schedule II</h1> From 22 September 2025, watch cases and parts thereof are classified as goods subject to GST at an 18% rate under Schedule II; this change follows the relevant government rate notification effective that date, and the schedule entry identifies the applicable tax treatment for these components.

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