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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 change: tariff item moved to schedule listing with high rate, later omitted by notification.</h1> Tariff item 8512 is listed in Schedule 4 attracting the higher GST rate while present in the Schedule, recorded as effective up to 21-09-2025; however, the item was omitted by Notification No. 43/2017 with effect from 15-11-2017. Before omission the description covered electrical lighting or signalling equipment, windscreen wipers, defrosters and demisters used for cycles or motor vehicles, excluding specified articles.

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