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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 pharmaceuticals: lower rate for specified sterile and waste medical goods, altering tax classification and applicability.</h1> GST at a reduced rate is applied to specified pharmaceutical and medical goods under Schedule I, covering sterile surgical catgut and similar suture materials; sterile tissue adhesives for surgical wound closure; sterile laminaria and laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers; waste pharmaceuticals (other than contraceptives); and ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, and micro pore tapes, as reflected in the Schedule notes.

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