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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 muddhas made of sarkanda and brooms of vegetable twigs clarifies covered goods and scope.</h1> Exemption from GST applies to muddhas made of sarkanda and brooms or brushes consisting of twigs or other vegetable materials bound together, with or without handles; the tariff description was amended by notification to revise prior wording while retaining the exemption for goods matching that physical description.

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