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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 reduced rate for kerosene pressure lantern parts ensures concessional tax treatment during a specified temporary period.</h1> Parts of kerosene pressure lanterns, including gas mantles, are designated as goods in Schedule 1 and attract a reduced GST rate of 5%, the concessional treatment applying for the specified temporary period ending 21-09-2025.

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