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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 on betel leaves provides temporary relief under specified tariff classification, removing GST liability for covered goods.</h1> Exemption from Goods and Services Tax applies to betel leaves classified under tariff heading 1404 90 40, removing GST liability on their supply under the stated schedule while the exemption remains in force.

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