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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>Bicycles and non-motorised cycles (including delivery tricycles) taxable at 5% GST under Schedule I from 22 Sept 2025</h1> Bicycles and other non-motorised cycles, including delivery tricycles, are classified as taxable goods under Schedule I at a 5% GST rate effective 22 September 2025, pursuant to the applicable notification issued 17 September 2025; relevant entries and notes clarify the tax rate and commencement date for application.

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