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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 enzymes classified as goods under schedule provisions remains subject to the notified rate until expiry.</h1> Enzymes and prepared enzymes are classified as goods under the relevant schedule entry and attract GST at the notified rate; this tax treatment applies for the notified period and will require fresh notification or lapse upon expiry.

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