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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 omission of crustaceans from Schedule removes prior rate applicability and changes taxable classification under notification.</h1> Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans in shell cooked by steaming or by boiling in water, frozen, dried, salted or in brine; and flours, meals and pellets of crustaceans fit for human consumption were omitted from the GST Schedule entry by notification no. 43/2017 with effect from 15-11-2017, removing the prior 5% integrated tax rate listing.

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