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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 for bituminous mixtures under Schedule II takes effect, altering tax classification and applicable levy.</h1> Imposition of GST at 18% on bituminous mixtures is prescribed under Schedule II, effective 22 September 2025. The taxable goods include mixtures based on natural asphalt, natural bitumen, petroleum bitumen, mineral tar or mineral tar pitch, with examples such as bituminous mastics and cut-backs; the change is tied to Notification No. 09/2025 - IGST(Rate) dated 17 September 2025.

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