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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: specific goods under Schedule are subject to high-rate GST and prior portable lamp description removed.</h1> GST Schedule entry 8513 designates specified goods as subject to a high GST rate and is operative until the stated schedule date. A regulatory notification omitted the earlier descriptive reference to portable electric lamps that function by their own source of energy, changing the tariff description and thereby altering the scope of goods captured by the entry.

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