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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 on cloves applies at a concessional rate under the tariff schedule until a specified sunset date.</h1> Cloves (whole fruit, cloves and stems) are classified within the GST tariff schedule as taxable goods and attract a concessional GST rate; this reduced levy applies to the specified items for the limited period ending 21-09-2025 and must be applied by suppliers relying on the tariff description to determine eligibility.

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