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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 amendments update tariff classifications and insert specific goods, altering applicable state tax treatment and entries.</h1> Corrigendum to the Maharashtra GST rates notification: Schedule I (2.5%) reclassifies coffee as roasted, inserts an entry for bran and other cereal/legume residues (excluding specified feeds), corrects HS codes and expands chapter references. Schedule II (6%) inserts dried citrus fruit (specified types) and amends several tariff subheadings. Schedule IV (14%) inserts road tractors for semi-trailers with engine capacity exceeding 1800 cc. Issued by the Finance Department and signed by the Deputy Secretary.

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