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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 of gibberellic acid: taxable under schedule listing with a specified rate and limited validity.</h1> Gibberellic acid is listed in the schedule of taxable goods and attracts GST at 12% until the specified expiry; the scheduled entry was amended by notification no. 7/2018, which modified the prior textual listing but retains the operative classification and temporal limitation.

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