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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 cooked fruit preserves confirms taxable treatment for jams, jellies, marmalades and purees.</h1> Jams, fruit jellies, marmalades, and fruit or nut pure es and pastes obtained by cooking, whether or not containing added sugar or other sweetening matter, are categorised as goods under Schedule 2 and attract GST at 12%, reflecting their inclusion within the prescribed taxable goods classification for the stated applicability period.

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