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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 guidance update: revised FAQs reflect draft GST bills and related rules to aid tax administration and compliance.</h1> Compilation of updated GST FAQs to align stakeholder guidance with the recently introduced draft GST legislation and associated rules. The second edition consolidates answers based on the Model GST framework and the Central bills for CGST, SGST, IGST, UTGST and Compensation Cess as introduced in Parliament, clarifying the regulatory framework and emphasizing dissemination to tax officials, trade and the public.

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