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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 for cereal-based goods clarified; specified exclusions and inclusion of Fortified Rice Kernel affect applicable tax rate.</h1> Goods under tariff heading 1904 are taxed under Schedule 3 at the specified GST rate and cover cereal-based products such as corn flakes, bulgur wheat and prepared foods obtained from cereal flakes, with explicit exclusions for puffed rice (muri), flattened or beaten rice (chira), parched rice (khoi) and murki; Notification No. 01/2025 amended the entry to reference Fortified Rice Kernel (FRK), clarifying the scope of taxable cereal products and the enumerated exclusions.

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