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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 classification of malt under schedule framework confirms specified tax treatment in force for the stated period.</h1> Goods described as malt, whether or not roasted are classified under Schedule 3 and attract GST @ 18%, with that treatment specified to apply until 21-09-2025, thereby fixing the product's taxable classification and rate for the stated period.

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