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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 on supplies under pre-GST contracts: such supplies attract GST under section 142(10) of CGST Act.</h1> Supplies of goods or services made pursuant to contracts entered under the pre GST legal regime are taxable under GST when performed after GST commencement, and GST will be payable on such supplies under section 142(10) of the CGST Act.

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