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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>Adaptation of CGST Rules applies mutatis mutandis to Compensation Cess Rules with name substitution and specified omissions.</h1> The Central Goods and Services Tax Rules, 2017 apply mutatis mutandis to the Goods and Services Tax Compensation Cess Rules, 2017 with modifications: rule 1's references to the parent Rules are replaced by references to the Compensation Cess Rules, and rules 3 to 7 and rules 117 to 120 of the parent Rules are omitted from adaptation.

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