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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 classification of base metal mountings set at 18% under Schedule 3, reflecting recent tariff amendments.</h1> Goods of base metal comprising mountings, fittings and similar articles for furniture and related uses are classified under tariff heading 8302 and attract GST @ 18% under Schedule 3 through 21-09-2025; the entry incorporates amendments by notification no. 43/2017 and insertion by notification no. 35/2017.

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