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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 under Schedule Four: 9401 entries attract the top rate; notification omitted a seat description.</h1> Goods under tariff heading 9401 are placed in Schedule Four and attract the top GST rate; an earlier descriptive entry on seats (excluding heading 9402) and parts was omitted by Notification No. 43/2017 effective 15 11 2017, thereby altering the tariff description and scope for seating goods.

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