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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 prepared or preserved fish and caviar now attracts a specified lower rate, effective from the notified date.</h1> GST applies at 5% to prepared or preserved fish, and to caviar and caviar substitutes listed in Schedule I, pursuant to the referenced notification and effective from the notified date, thereby changing the GST treatment for suppliers and handlers of these fish products.

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