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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 classification of aromatic and medicinal plant parts confirms concessional schedule treatment for specified botanical goods.</h1> Plants and parts of plants, including seeds and fruits, used primarily in perfumery, pharmacy or for insecticidal, fungicidal or similar purposes, in frozen or dried form and whether or not cut, crushed or powdered, are subject to Schedule 1 concessional GST at 5% until the specified cut-off date.

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