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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 exemption removed for aquatic invertebrates other than crustaceans and molluscs, altering their taxable status under GST.</h1> Omission of the GST exemption removes tax-free treatment for live, fresh or chilled aquatic invertebrates other than crustaceans and molluscs; suppliers must treat those goods as taxable supplies and adjust invoicing, returns, and input tax treatment following deletion of the exempt entry from the schedules.

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