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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 specified oils remains applicable until the notified deadline, at a reduced tax rate.</h1> The listed goods - sulphonated castor oil, fish oil and sperm oil - are classified in Schedule 1 and attract GST at the reduced rate of five percent, with that rate and classification remaining in force up to the notified deadline of 21-09-2025; suppliers and purchasers must account for GST and comply with applicable invoicing and return obligations while the notification is effective.

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