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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 slide fasteners: tariff item attracts a standard GST rate; prior sub-classifications amended and omitted.</h1> The tariff entry for slide fasteners and parts under the Harmonized System heading attracts GST at the standard 18% rate under Schedule 3 until the stated cessation date. The descriptive scope of the entry was amended in mid 2018 and the prior reference to parts of slide fasteners was omitted by a subsequent notification effective October 2019, affecting classification and rate applicability.

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