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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 animal and microbial fats and oils designated in the schedule; rate applies under the notified tariff entry.</h1> Animal or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter esterified, re esterified or elaidinised, whether or not refined but not further prepared, are included in Schedule 2 and attract GST @ 12% until 21 09 2025; the entry was amended by Notification No. 18/2021 Integrated Tax (Rate) w.e.f. 1 1 2022.

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