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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 bitumen and asphalt under the schedule remains in force for the transitional period.</h1> The provision classifies bitumen and natural asphalt-including bituminous or oil shale, tar sands, asphaltites and asphaltic rocks-within Schedule 3 and prescribes the applicable GST treatment for these goods until 21-09-2025, thereby directing the rate and tax treatment for supply, import and related taxable events involving these materials during the stated period.

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