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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 applicability for supplies under pre-existing contracts: GST will be payable under section 159 of the Model GST law.</h1> Supplies made after GST commencement pursuant to contracts entered under the earlier law are taxable and GST is payable under the transitional provision in section 159, so the prior contractual origin does not prevent GST liability on supplies performed under the new regime.

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