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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 brushes and related goods attracts scheduled tax rate, applicable under a temporary tariff entry until expiry.</h1> Classification under Heading 9603 (other than 9603 10 00) covers brushes and related goods-hand-operated non-motorised floor sweepers, mops, feather dusters, prepared knots and tufts for broom or brush making, paint pads and rollers, and squeegees (other than roller squeegees)-placed in Schedule 3 and subject to the scheduled GST rate specified for that entry, with the entry temporarily applicable until the stated expiry; excludes brooms and brushes of twigs or vegetable materials bound together.

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