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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>Notification of Supply: central or state government may classify a transaction as supply upon GST Council recommendation.</h1> Power to notify a transaction as a supply of goods and/or services vests in the Central Government or a State Government acting on the recommendation of the GST Council; this enables governmental classification of transactions as supplies for levy and exemption under the GST framework.

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