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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>Original sculptures and statuary classified under Schedule I now taxable at 5% GST effective 22 September 2025</h1> Original sculptures and statuary, in any material, are classified under Schedule I and subject to GST at 5% with effect from 22 September 2025; this rate change is instituted by the integrated tax rate notification issued on 17 September 2025 and takes effect from 22 September 2025. Notes reference the specified notification implementing the rate.

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