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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 recording media confirmed, setting taxable treatment and exclusions until the specified cutoff date.</h1> Goods comprising discs, tapes, solid-state non-volatile storage devices, smart cards and other media for recording sound or other phenomena, whether or not recorded, including matrices and masters for disc production, are classified under the cited goods entry and are subject to GST under Schedule 3 until the stated cutoff date, with an explicit exclusion of certain manufactured products specified elsewhere in the tariff.

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