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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>GST classification for broomsticks updated to define scope and exclusion, with a specified temporary rate and amendment noted.</h1> Classification under tariff heading 9603 covers broomsticks other than those under subheading 9603 10 00 and applies a concessional GST @ 5% to broomsticks within that scope, with the concession expressed as time limited; the provision records an amending notification that replaced earlier wording referencing the specific subheading label for broomstick.

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