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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 postage and revenue stamps reduced, altering taxable classification and compliance obligations for a limited period.</h1> Postage stamps, revenue stamps, stamp-postmarks, first-day covers and postal stationery are taxable goods under Schedule 1 and attract a reduced GST rate of five percent for a specified limited period, with items classifiable under a separate tariff heading excluded, thereby adjusting rate application and compliance obligations for suppliers and traders of those items.

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