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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>Base year revenue determines GST compensation baseline by aggregating audited, net-of-refund revenues from subsumed taxes.</h1> Base year revenue for a State is the audited sum of revenues collected by the State and local bodies in the base year from taxes subsumed into GST, net of refunds, including specified State and Central levies and defined cesses or surcharges. Excluded are taxes and cesses on petroleum products, natural gas, aviation turbine fuel and alcoholic liquor for human consumption, and entertainment tax collected by local bodies; Jammu and Kashmir's service tax is included. Revenue foregone through prescribed investment exemptions and revenues not credited to the Consolidated Fund may be included subject to prescribed conditions.

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