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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: omission of sound recording apparatus from the Schedule alters tax treatment and rate applicability.</h1> Item 8519 was listed in Schedule 4 attracting GST at twenty-eight percent until its Schedule placement was altered; the entry was omitted by notification, and prior to omission read as 'Sound recording or reproducing apparatus,' thereby changing the statutory description that governed its GST treatment.

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