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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 on mineral phosphatic fertilisers now taxable under notified IGST rate; effective from the prescribed notification date.</h1> The document imposes GST at 18% on mineral or chemical phosphatic fertilisers that are clearly not to be used as fertilizers, effective from the notified commencement date and pursuant to Notification No. 09/2025 - IGST(Rate).

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