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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 sports goods excludes general exercise equipment; specified goods attract the applicable GST rate under schedule.</h1> GST at 12% applies to sports goods under tariff item 9506 as listed in Schedule 2 until 21-09-2025, specifically excluding articles and equipments for general physical exercise, thereby delimiting taxable sports goods from general exercise apparatus for classification and compliance purposes.

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