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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 of coral and similar materials under Schedule 1 carries a reduced rate applicable until the specified date.</h1> Coral and similar materials, unworked or simply prepared, including shells of molluscs, crustaceans or echinoderms and cuttlebone (unworked or simply prepared but not cut to shape), and their powder and waste, are classified in Schedule 1 for Goods and are subject to the Schedule's applicable GST rate until the stated date of applicability.

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