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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 classification omission removes tariff entry for certain aquatic invertebrates, altering their reduced tax treatment under Schedule 1.</h1> The tariff entry for aquatic invertebrates other than crustaceans and molluscs-including frozen, dried, salted or in brine; smoked forms; and flours, meals and pellets fit for human consumption-was omitted by notification no. 43/2017 effective 15-11-2017, and had been included in Schedule 1 with the then-applicable reduced GST treatment up to 21-09-2025.

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