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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: tariff heading 8517 covers telephone and transmission apparatus, with amended exclusions affecting taxable scope.</h1> Goods under tariff heading 8517 are listed in Schedule 3 and subject to integrated GST; the entry covers telephone sets and apparatus for transmission or reception of voice, images or data for wired or wireless networks, with explicit exclusions of certain transmission/reception apparatus and of telephones for cellular or other wireless networks as clarified by subsequent notifications.

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