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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 indigenous handmade musical instruments preserves tax-free supply for the instruments listed in Annexure II.</h1> A GST exemption applies to the supply of indigenous handmade musical instruments enumerated in Annexure II, preserving their tax-exempt status under the relevant notification. The exemption operates by reference to the detailed Annexure II catalogue; instruments not included in that annex are excluded. The notification was amended to change the descriptive wording to align the exemption with the specified list.

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