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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 exemption for seed quality ground nuts not roasted or cooked, removing such supplies from tax under a revised notification.</h1> Exemption from GST applies to ground nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality, effective w.e.f. 22 09 2025, as notified by Notification No. 10/2025 Integrated Tax (Rate) dated 17 09 2025 and reflected in the schedules.

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