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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 set at 5% on cruise ships, ferries, cargo ships and similar vessels under Schedule I, effective 22 September 2025</h1> Goods comprising cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels used for transporting persons or goods are subject to GST at 5% effective 22 September 2025 under Schedule I; this rate change is notified by the relevant integrated tax notification issued 17 September 2025 and applies from the effective date specified.

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