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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 spark-ignition internal combustion piston engines set at elevated tax rate until specified expiry.</h1> HS heading 8407 covers spark-ignition reciprocating or rotary internal combustion piston engines, excluding aircraft engines, and is subject to GST under Schedule 4 at a high rate; an amendment by notification revised the entry's wording effective in mid-November of the amendment year.

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