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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 schedule exempts seed-quality raw groundnuts (unshelled or shelled/broken, not roasted) from tax from 22 September 2025</h1> An entry in the GST schedule grants a general exemption, effective 22 September 2025, for ground-nuts that are not roasted or otherwise cooked, including those shelled or broken, provided they are of seed quality. The exemption is implemented pursuant to the referenced notification dated 17 September 2025 and takes effect from the stated date.

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