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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 concession for soya beans establishes a concessional tax rate on non seed-quality soyabeans under the scheduled goods classification.</h1> Concessional indirect tax treatment applies to soya beans classified as goods under the relevant schedule, with a specified GST rate of 5% applicable to soya beans (whether or not broken and excluding seed quality), identifying product description and scope of coverage and determining the taxable rate for supply of the commodity under the goods and services tax framework.

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