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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 aluminium containers sets scheduled tax rate and excludes milk cans, altering tariff scope.</h1> Classification places aluminium casks, drums, cans, boxes and similar containers in Schedule 3 subject to GST @ 18% until 21-09-2025, expressly excluding Milk cans made of Aluminium, following a 2024 notification effective 15-7-2024 that amended the item wording.

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