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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>Rape (colza) seeds, broken or whole, excluding seed-quality, taxed at 5% GST from 22 September 2025</h1> Rape (colza) seeds, whether or not broken and excluding seeds of seed quality, are classified under the schedule as taxable goods at a GST rate of 5% effective 22 September 2025; this treatment reflects an amendment to the tax schedule taking effect on that date.

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