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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 exemption for earthen pots and clay lamps under the applicable tariff classification and schedules continues to apply.</h1> A GST exemption applies to goods classified under the cited tariff heading, namely earthen pots and clay lamps, as set out in the schedules; the entry defines scope by product description and ties relief to the schedule conditions governing GST exemption for those goods.

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