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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 mica classified under Schedule entry, imposing a reduced tax rate on mica and mica waste and affecting supply compliance.</h1> Mica, including splitting and mica waste, is classified as taxable goods under Schedule 1 and is subject to a reduced GST rate of 5% until 21-09-2025, requiring suppliers to account for GST and comply with related invoicing and remittance obligations.

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