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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>Effective 22 September 2025 carbonated fruit drinks and carbonated beverages containing juice in Schedule III attract GST 40% (Notification No.09/2025)</h1> Effective 22 September 2025, specified carbonated fruit drinks and carbonated beverages containing fruit juice are classified in Schedule III and subject to GST at 40% of the applicable rate; this change follows Notification No. 09/2025 (IGST(Rate)) dated 17 September 2025.

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