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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 rate change: tobacco leaves now subject to a specified Schedule I GST rate under new integrated tax notification.</h1> Tobacco leaves are placed in Schedule I and subject to GST at 5% effective 22-09-2025 under Notification No. 9/2025-Integrated Tax (Rate), recording the taxable classification, assigned rate, and the notification as the operative instrument bringing the measure into force for administration and compliance.

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