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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 seed oils extended to sunflower, safflower and cottonseed oils, attracting a reduced rate under Schedule I.</h1> A GST rate of 5% is applied to sunflower-seed, safflower and cotton-seed oil and fractions thereof, whether or not refined, excluding chemically modified oils; this measure is listed in Schedule I and implemented via the referenced integrated tax notification.

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