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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 classification of coffee extracts imposes high-rate tax under Schedule, affecting taxable treatment of such products.</h1> Goods described as extracts, essences, concentrates of coffee and preparations based on them are classified within Schedule 4 and subject to a GST rate of 28%, reflecting their inclusion in the high-slab taxable category; a notification later omitted the former textual description while maintaining their taxable classification.

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