GST rate change on food preparations now applies under a newly notified schedule; effective from the specified notification. Imposition of GST at 5% on specified food preparations classifiable under tariff heading 2106 (excluding subheading 21069020) is mandated with effect from 22-09-2025 by inclusion in the relevant Schedule; the entry covers 'food preparations not elsewhere specified or included' and expressly excludes pan masala, pursuant to Notification No. 9/2025 Integrated Tax (Rate) dated 17-09-2025.
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Provisions expressly mentioned in the judgment/order text.
GST rate change on food preparations now applies under a newly notified schedule; effective from the specified notification.
Imposition of GST at 5% on specified food preparations classifiable under tariff heading 2106 (excluding subheading 21069020) is mandated with effect from 22-09-2025 by inclusion in the relevant Schedule; the entry covers "food preparations not elsewhere specified or included" and expressly excludes pan masala, pursuant to Notification No. 9/2025 Integrated Tax (Rate) dated 17-09-2025.
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