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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 for matches: omission of tariff entry altered schedule applicability and tax treatment under notification.</h1> Goods classified under the matches tariff were subject to GST at the stated rate until the listed applicability date under Schedule 3. The tariff entry for matches was omitted by a 2020 notification effective April 1, 2020; before omission the entry read as matches other than handmade safety matches.

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