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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 reclassify goods across rate schedules, adding and omitting tariff entries and special allocation rules.</h1> Amendment revises CGST rate schedules by inserting, substituting and omitting specified tariff entries across the 2.5%, 6%, 9% and 14% Schedules: adding items such as tamarind seeds (non-sowing), biodiesel for blending, a named oncology drug, retrofitment kits for disabled vehicle use, a defined list of renewable energy devices with a value-apportionment rule when supplied with taxable services, multiple metal ores and concentrates, plastics scrap, specified printed matter and railway rolling stock, and carbonated fruit beverages.

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