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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 applicability to petroleum residues affirmed under Schedule 3, maintaining their taxable classification and treatment for the stated period.</h1> Petroleum coke, petroleum bitumen and other residues of petroleum oils are subject to Goods and Services Tax under Schedule 3, maintaining their classification and taxability under the Schedule 3 GST framework for the stated period.

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