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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 fertilisers: mineral and chemical nitrogenous fertilizers treated at reduced rate, including supplies for manufacturing other fertilizers.</h1> Classification of mineral or chemical nitrogenous fertilisers at a reduced GST rate applies to fertilisers used as such and excludes items not intended as fertilisers; supplies of fertilisers for use in the manufacture of other fertilisers are likewise classified at the reduced rate, per the referenced circular and notification.

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