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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 applies to coconut, palm kernel and babassu oils and fractions, whether refined or unrefined.</h1> A temporal levy of GST @ 5% applies until 21-09-2025 on coconut (copra) oil, palm kernel oil and babassu oil and their fractions, whether refined or not, provided they are not chemically modified.

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