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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 omission of a schedule goods entry removes prior classification for watch movements and alters taxable treatment.</h1> Omission of a Schedule goods entry withdraws the former GST classification and rate for specified watch movements, removing the prior tariff description for 'complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements' and altering their classification and taxable treatment under the GST framework.

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