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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 base metal mountings affected by statutory omission, altering taxable rate and schedule treatment.</h1> Entry for base metal mountings and similar articles was subject to Schedule 4 GST treatment and, before omission, attracted GST @ 28%. The descriptive coverage included fixtures and fittings for furniture, doors, staircases, windows, coachwork and related items such as hat-racks, brackets, castors with mountings and automatic door closers. That entry was omitted by notification no. 43/2017 effective 15-11-2017, changing its scheduled classification and tax treatment.

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