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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 omission of plastic floor and wall coverings alters their tax classification and applicable treatment.</h1> The entry for plastic floor coverings and wall or ceiling coverings - described as floor coverings of plastics, whether self-adhesive, in rolls or tiles - was included in Schedule 4 and subject to a higher GST rate but was later omitted by notification, thereby altering the schedule classification and tax treatment of those plastic covering goods.

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