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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 amendment: mineral and chemical fertilisers reclassified into a lower tax bracket; higher-rate entries removed.</h1> The Government amends the State GST rate notification by inserting four tariff entries for mineral and chemical fertilisers (nitrogenous, phosphatic, potassic, and mixed/other fertilisers and certain packaged forms) into the lower-rate Schedule I and deleting four serial entries from the higher-rate Schedule II; the changes take effect from the stated commencement date and formalise reallocation of specified fertiliser goods between rate schedules.

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