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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 for dried chestnuts confirms applicability of schedule rate under notified tax order and amendment.</h1> Tariff headings 0802 and 0813, covering dried chestnuts (singhada), whether or not shelled or peeled, are included in Schedule 1 and attract GST at 5% up to 21-09-2025; notification no. 35/2017 (Integrated Tax (Rate) dated 13-10-2017) amended the prior listing which had referenced only heading 0802.

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