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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 applicability for tariff-classified goods clarified after omission of a parts-and-accessories note, affecting classification and tax treatment.</h1> Tariff classification of goods under heading 8522 attracts GST at a high rate under Schedule Four; omission of a prior note treating parts and accessories as falling within related apparatus headings alters the scope of items treated as accessories for classification and GST purposes.

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