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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 reduced rate applies to cyclosporin until the stated expiry date under the schedule provisions.</h1> GST at 5% is applied to cyclosporin treated as goods listed in Schedule 1, with that rate continuing until 21-09-2025; this is a time limited scheduling of a reduced GST rate contingent on its listing in Schedule 1.

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