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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>Understanding GST Rates for Copra: IGST 5%, CGST 2.5% + SGST/UTGST 2.5%</h1> The text discusses the rates of tax for goods, specifically Copra, under GST. It clarifies the definition of Copra and the applicable GST rates, which are IGST at 5%, or CGST at 2.5% plus SGST/UTGST at 2.5%. The clarification is based on Circular No. 163/19/2021-GST dated 06.10.2021. The text also mentions an amendment made by notification no. 43/2017 dated 14-11-2017, which changed the previous classification of Copra other than seed quality.

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