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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 copra clarified as concessional, with classification guidance and administrative circular reference and notification amendment noted.</h1> Copra is subject to a concessional GST treatment under the Schedule entry, with administrative guidance specifying its definition and applicable tax treatment; reliance is to be placed on the cited circular for interpretive clarification. The schedule wording was amended by notification to modify the descriptive scope, replacing an earlier reference to 'seed quality'.

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