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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 of specified armoured vehicles remains governed by Schedule provision despite omission by notification, affecting tax applicability.</h1> Goods under Schedule 4, tariff heading 8710, are subject to GST @ 28% until 21-09-2025; the entry was omitted by notification no. 43/2017 w.e.f. 15-11-2017. The prior description was 'Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles,' which identifies the goods formerly included in the Schedule provision.

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