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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 percussion instruments attracts highest applicable schedule rate pending notified tariff amendment change.</h1> Tariff heading 9206 00 00 lists goods in Schedule 4 as subject to GST @ 28%, identifying those goods within the high GST slab and recording the applicable tariff scheduling and rate. The entry also notes that a prior descriptive phrase giving examples of percussion musical instruments was omitted by notification no. 43/2017, altering the heading's descriptive scope.

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