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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: Rape and colza seeds (non-seed quality) attract reduced GST rate under schedule provision.</h1> Rape and colza seeds that are not of seed quality, whether or not broken, are listed in Schedule 1 and attract GST at 5% until 21-09-2025, applying as a commodity-specific tax classification without further conditions.

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