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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>Tax Rate on Goods: 12% IGST or 6% CGST + 6% SGST/UTGST for Paper Splints & Asphaltic Roofing Sheets</h1> Goods listed under this schedule are subject to a tax rate of either 12% Integrated Goods and Services Tax (IGST) or a combination of 6% Central Goods and Services Tax (CGST) and 6% State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST). The items specified include paper splints for matches, whether waxed or not, and asphaltic roofing sheets.

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