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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 omitted - entry for sealed beam, UV/IR and arc lamps removed, altering their tax treatment.</h1> Entry 8539 in Schedule 4, formerly describing sealed beam lamp units, ultra-violet or infra-red lamps, and arc lamps (excluding electric filament, discharge and LED lamps), was omitted by notification no. 43/2017 dated 14-11-2017 with effect from 15-11-2017, removing that tariff description and thereby changing the statutory classification and tax treatment of those lamp products.

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