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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: potassic mineral or chemical products not for agronomic use treated as Schedule 3 goods with higher tax treatment.</h1> Potassic mineral or chemical substances not intended for use as fertilizers are classified under Schedule 3 and subject to the higher GST treatment; supplies of fertilizers used in the manufacture of other fertilizers are covered by a concessional GST rate per the cited circular.

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