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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 time-recording apparatus determines applicable tax treatment under Schedule four until the specified schedule expiry.</h1> Classification of goods under tariff item 9106 places time-recording and interval-indicating devices within Schedule 4 and subjects them to the specified GST treatment until the notified expiry date; an earlier descriptive proviso concerning time of day recording apparatus was omitted by notification, changing the textual basis for classification.

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