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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 compensation cess rules enacted by Central Government establishing rulemaking authority and commencement to implement compensation framework.</h1> The Central Government promulgated the Goods and Services Tax Compensation Cess Rules, 2017 under the Goods and Services Tax (Compensation to the States) Act, 2017, providing the short title and fixing the commencement date to give regulatory effect to the compensation cess mechanism.

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