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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>Goods classification governs GST treatment after omission of a prior stamp related tariff note.</h1> Tariff heading 9611 is listed in Schedule 4 attracting the specified GST rate for the stated period; a prior tariff note describing date, sealing or numbering stamps and similar hand operated printing devices was omitted by notification no. 43/2017, thereby narrowing the descriptive scope previously attached to that heading.

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