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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 natural gums and resins applies at a reduced rate for a specified period; lac and shellac excluded.</h1> Supply of natural gums, resins, gum-resins and oleoresins is classified in Schedule 1 and subject to GST at 5% until 21-09-2025, expressly excluding lac and shellac; the entry identifies examples such as balsams and fixes time-bound tax treatment for this class of goods.

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