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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>Tariff classification change alters GST applicability for cotton handbags after a notification omitted the prior entry.</h1> Tariff classification 4202 22 20 is a Schedule 3 commodity subject to GST at the specified rate until the stated date; the entry was omitted by notification no. 43/2017 with effect from 15 11 2017. Before omission the description read as hand bags and shopping bags, of cotton, reflecting the prior scope of the tariff line.

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