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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>Wheat gluten classified as taxable good under Schedule I: 5% GST applies from 22 September 2025 per 17 September 2025 notification</h1> Wheat gluten, whether or not dried, is classified as a taxable good under the GST schedule and is subject to a 5% GST rate effective 22 September 2025, pursuant to the pertinent notification dated 17 September 2025 amending Schedule I. The entry limits scope to the specified commodity and establishes the effective date and applicable rate for GST purposes.

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