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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>Equalisation levy: levy applies to consideration for specified services from notified commencement, with territorial limits.</h1> Equalisation levy provisions establish a new Chapter applicable across India, excluding Jammu and Kashmir, governing imposition, collection and recovery of an equalisation levy. The Chapter's commencement is subject to Central Government notification in the Official Gazette and applies to consideration received or receivable for specified services provided on or after the notified commencement date.

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