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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>Exemption from GST for passenger baggage preserves tax relief where schedule conditions and eligibility criteria are met.</h1> Exemption from GST applies to goods classified as passenger baggage under the relevant schedules until the schedule's expiry; the relief is temporal and contingent on adherence to the eligibility criteria and procedural requirements set out in those schedules.

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