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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>Tariff classification amended; omission and corrigendum alter GST treatment for specified beverage subheading under schedule with top rate applicability.</h1> Tariff classification for subheading 2202 99 90 attracts GST at 28% under Schedule 4; the entry was omitted by notification after previously being described as 'Other non-alcoholic beverages,' and a corrigendum subsequently corrected the tariff heading to 2202 90 90, reflecting administrative amendment to the subheading citation.

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