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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 on artworks: hand-executed paintings, drawings, collages, mosaics and decorative plaques remain taxable under amended schedule.</h1> Goods under tariff heading 9701 comprise hand-executed paintings, drawings and pastels (excluding heading 4906 and hand-decorated manufactured articles), together with collages, mosaics and similar decorative plaques, and are subject to GST as specified in Schedule 2. The schedule entry was amended by notification to add expressive reference to mosaics and similar decorative plaques, replacing the prior phrasing that listed collages and similar decorative plaques alone.

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