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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 hearing aids under HSN 9021 clarified to apply until the prescribed expiry date.</h1> GST exemption on goods classified under HSN 9021 (hearing aids) is clarified as a temporary relief from levy, applicable to items falling within that tariff heading, with the exemption period running until the prescribed expiry date and guided by paragraph 9 of Circular No. 200/12/2023 GST.

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