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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 rate on fishing vessels affirmed, including factory and processing ships; marine engine rate clarification referenced.</h1> Concessional GST treatment applies to fishing vessels, factory ships and other vessels for processing or preserving fishery products as goods under Schedule I; a clarification on applicability of GST rates to marine engines in such vessels is referenced for further guidance.

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