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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 precious metal waste: concessional tax applies to scrap used principally for metal recovery.</h1> A concessional GST rate of 3% applies to Schedule 5 goods consisting of waste and scrap of precious metal, metal clad with precious metal, and other waste and scrap containing precious metal or precious metal compounds when used principally for the recovery of precious metal.

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