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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 on bidi wrapper leaves remains applicable under Schedule, attracting the specified rate until the notified date.</h1> Bidi wrapper leaves (tendu) are recorded as goods placed in the indicated tariff heading and, as a Schedule 3 good, attract GST at the specified rate for the notified period ending on the stated date; the entry identifies the product description, the Schedule classification, the applicable GST rate and the temporal scope of the levy.

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