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🚀 New: Section-Wise Filter ✕

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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 petroleum oils and related preparations applies with specified exclusions and an amendment affecting classification and coverage.</h1> GST applies to petroleum oils and oils obtained from bituminous minerals, including preparations containing 70% or more by weight of such oils and waste oils, with Avgas and Kerosene PDS treated as exceptions and petrol, diesel and ATF excluded; a notification amendment clarified the exclusions' textual framing.

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