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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>GST set at 5% from 22 September 2025 for coffee extracts and preparations under headings 2101 11 and 2101 12</h1> Goods classified under headings 2101 11 and 2101 12-extracts, essences and concentrates of coffee and preparations with a basis of those extracts, essences or concentrates or with a basis of coffee-are subject to GST at a rate of 5%, effective 22 September 2025, as set out in the relevant schedule and associated implementation notification.

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