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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 organic surface-active agents applies under Schedule 3 with specified exclusions and temporary applicability.</h1> Goods under heading 3402 - organic surface-active agents and washing and cleaning preparations (other than soap) - are classified under Schedule 3 and attract GST at 18%, with specified exclusions including sulphonated castor oil, fish oil and sperm oil, thereby fixing their tariff treatment and indirect tax applicability for compliance purposes.

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