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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>From 22 September 2025, palm oil and unmodified fractions taxed at 5% GST; supersedes prior rate entries</h1> From 22 September 2025, palm oil and its fractions, whether refined or unrefined but not chemically modified, are classified under a schedule attracting GST at 5%. The entry clarifies scope to include all physical fractions of palm oil provided no chemical modification has occurred, and supersedes prior rate entries as of the effective date. Relevant administrative notification implements this rate change and its applicability from the stated commencement date.

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