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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 composite food preparations set at a high rate, with prior descriptive provision officially omitted.</h1> Goods classified under heading 1901 90 (other than 1901 10, 1901 20 00) are Schedule 4 items attracting GST @ 28%. A prior descriptive provision covering malt extract and certain food preparations was omitted by notification no. 43/2017 w.e.f. 15-11-2017, which had previously excluded preparations for infants and mixes and doughs for bakers' wares.

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