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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 concession for parts of specified vessel and floating-structure headings applies as limited-term schedule treatment.</h1> Goods comprising parts of vessels and floating structures under headings 8901, 8902, 8904, 8905, 8906 and 8907 qualify for Schedule 1 concessional treatment, attracting GST at 5% until 21-09-2025; classification by those tariff headings determines eligibility for the reduced rate.

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