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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 of waste and scrap of batteries and electrical parts attracts 18% tax until scheduled expiry.</h1> Goods under HS headings 8548 and 8549-waste and scrap of primary cells, primary batteries, electric accumulators, spent cells and batteries, and electrical parts not elsewhere specified-are classified in the Schedule and attract GST at 18%; the entry was amended by Notification No. 18/2021-Integrated Tax (Rate) effective 1.1.2022 to update tariff nomenclature while preserving the taxable subject-matter.

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