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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 rate reduction for fertilisers lowers integrated tax and central/UT tax under amended notification, effective implementation.</h1> The notification amends the IGST rate schedules by inserting mineral and chemical fertilisers (nitrogenous, phosphatic, potassic, and mixed formulations, including certain packaged forms) into the 5% integrated tax schedule and omitting the corresponding entries from the 12% schedule, with effect from 1 July 2017.

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