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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 surface-active agents attracts the highest tax rate, affecting taxable treatment until superseding notification.</h1> Goods classified as organic surface-active agents and related washing and cleaning preparations are subject to GST at the highest rate under the applicable schedule; the schedule entry was later omitted by notification, which had previously described these products while excluding items covered by the separate soap heading.

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