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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 wine lees classified under Schedule attracts a concessional rate for a limited, specified period.</h1> Wine lees and argol are classified as goods under the schedule of taxable items and attract a concessional GST rate as specified for those commodities. This concessional GST treatment is tied to the schedule classification mechanism and is limited in time, remaining applicable up to the expressly indicated date. The entry identifies the commodities and links their tariff classification to the applicable GST treatment.

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