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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 schedule amendment: omission of certain personal care and perfumery items changes their tax classification and treatment.</h1> Item 3307 was omitted from Schedule 4 by notification no. 43/2017 effective 15-11-2017, removing the previous descriptive classification covering pre-shave, shaving and after-shave preparations, shaving cream, personal deodorants and antiperspirants, bath preparations, depilatories, other perfumery or cosmetic preparations, and prepared room deodorisers, thereby changing the GST classification and treatment of these products under that Schedule.

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