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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>Seed-quality soya beans exempt from GST from 22 September 2025 per notification dated 17 September 2025</h1> From 22 September 2025, soya beans, whether or not broken, of seed quality are granted a general exemption from GST under the updated schedule; this change is effected by the notification issued on 17 September 2025 and takes effect from 22 September 2025, removing these seed-quality soya beans from taxable supply and thereby exempting their supply from integrated tax liability under the specified schedule.

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