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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>Input tax credit restriction: specified transactions treated as exempt and CSR-related supplies disallowed for credit under GST.</h1> The amendment restricts availability of input tax credit by treating specified schedule transactions and transactions prescribed by rules as part of exempt-supply value for credit disallowance, and expressly disallows input tax credit for goods or services used or intended to be used to meet corporate social responsibility obligations.

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