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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 on inorganic chemicals applies under the Schedule, including fertilizer grade phosphoric acid, per the amended rate provision.</h1> All inorganic chemicals are subject to GST under the applicable rate schedule and expressly include fertilizer grade phosphoric acid, while excluding chemicals specifically listed as exempt or assigned to other rate schedules; the entry was amended by notification no. 7/2018 which changed the prior wording.

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