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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 exemption for fresh or chilled fish excluding fillets preserves tax relief for specified unprocessed seafood under tariff classification.</h1> Exemption from GST applies to fresh or chilled fish, excluding fish fillets and other fish meat referenced under the corresponding tariff heading, creating a temporary tax exemption for qualifying supplies while excluding processed forms classified as fillets or other fish meat.

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