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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>Rulemaking power under GST enables government to prescribe rules, include retrospective effect and penalties on council recommendations.</h1> The Government, on Council recommendations and by notification, may make rules to carry out the Act, including prescribing required or permitted matters; such rules may be made retrospective to no earlier than the Act's commencement and may provide that contraventions attract a monetary penalty up to the prescribed cap.

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