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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 on lighters covers cigarette and other lighters plus parts, excluding flints and wicks, under schedule item.</h1> Item 9613 applies GST to cigarette lighters and other lighters, mechanical or electrical, and parts thereof excluding flints or wicks, pursuant to schedule placement and subsequent notification amendments replacing a prior reference to kitchen gas lighters.

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