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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>Transitional relief: no GST on supplies after the appointed day if payment was received earlier and tax already paid.</h1> Transitional provision: no tax shall be payable on progressive or periodic supplies made on or after the appointed day where consideration was received before the appointed day and the duty or tax due has already been paid under the earlier law, notwithstanding the charging provisions in sections 12 and 13.

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