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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 application to textile floor coverings under Schedule 2 covers handloom cotton mats and rugs, with amended descriptive scope.</h1> Imposition of GST at 12% under Schedule 2 applies to other carpets and other textile floor coverings, whether or not made up, including mats and mattings (such as bath mats) where cotton predominates by weight, of handloom, and cotton rugs of handloom; the entry is temporally framed up to 21-09-2025 and was amended by notification effective 27-07-2018 to revise the descriptive wording.

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