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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 on tea classification applies under Schedule 1, making packaged tea taxable at the specified schedule rate.</h1> Tea products, including flavoured varieties, are taxable under Schedule 1 with GST at 5% applied for the stated period, while unprocessed green leaves of tea are expressly excluded from that scheduled taxable entry, creating a product-specific rate determination and an exclusion for raw leaves.

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