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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 concession for hepatitis diagnostic kits preserves reduced tax treatment through the temporary extension period.</h1> Concessionary tax treatment applies to diagnostic kits for detection of all types of hepatitis, classified as goods in Schedule 1 and subject to a reduced rate of GST at 5% through 21-09-2025, operating as a time bound extension of preferential tax treatment limited to items identified as hepatitis diagnostic kits and governed by the Schedule 1 listing and its temporal limitation.

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