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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 condensed milk under tariff headings determines applicable tax treatment and schedule-based rate.</h1> Classification of condensed milk under tariff headings 0402 91 10 and 0402 99 20 places the commodity in Schedule 2 for GST purposes, making it subject to the Schedule 2 GST rate applicable to goods until 21-09-2025; amendment notification no. 43/2017 revised earlier tariff text that had previously described meat and meat offal under another heading.

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