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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 treatment of beverages containing milk: classified under corrected tariff heading and subject to Schedule Two levy.</h1> Beverages containing milk are classified under tariff heading recorded as 2202 99 30 and attract GST at 12% under Schedule Two; a corrigendum corrects the tariff heading to 2202 90 30 while preserving Schedule Two GST treatment for these milk-containing beverages.

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