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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 for compensation set as the financial year ending 31 March 2016 for transition-period GST calculations.</h1> The statute designates the financial year ending 31 March 2016 as the base year for calculating the compensation amount payable in any financial year during the transition period, serving as the reference period for computation under the Compensation to States framework.

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