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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>Cocoa paste (including de-fatted) classified under schedule item 1803 attracts 5% GST from 22-09-2025 under notification</h1> Cocoa paste, whether de-fatted or not, is listed under schedule item 1803 and will be subject to GST at the rate of 5% effective 22-09-2025, pursuant to the applicable notification implementing rate changes; the entry replaces prior treatment from that effective date and applies to supplies falling within the schedule.

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