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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: goods under tariff heading 9112 taxed under Schedule 4 until a later notification alters the entry.</h1> Goods under tariff heading 9112 are subject to GST at 28% under Schedule 4 until 21-09-2025, and a prior descriptive phrase regarding cases for items other than clocks and parts thereof was omitted by a later notification.

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