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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>Packaged 20-liter drinking water bottles taxed at 12% IGST or 6% CGST + 6% SGST/UTGST per notification 7/2018.</h1> Goods classified under this schedule are subject to IGST at a rate of 12% or alternatively, CGST at 6% combined with SGST or UTGST at 6%. This tax rate applies specifically to drinking water that is packaged in 20-liter bottles. The provision was introduced through notification number 7/2018, dated January 25, 2018.

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