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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 of natural sands: taxable under Schedule One at a concessional rate; excludes metal-bearing sands.</h1> Natural sands of all kinds, whether or not coloured, are classified under Schedule 1 and attract GST at 5% for the stated period, expressly excluding metal-bearing sands which are governed by Chapter 26.

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