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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 seed oils remains subject to the concessional Schedule rate until the prescribed expiry date.</h1> Sunflower seed, safflower and cotton seed oils and fractions, whether or not refined but not chemically modified, are classified under Schedule 1 and attract a concessional GST rate until the prescribed expiry date as the operative tariff classification and rate directive for those vegetable seed oils.

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