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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>Retrospective exemption for specified Schedule III supplies declared, but tax already collected is not refundable under the amendment.</h1> The amendment deems paragraphs 7 and 8 and Explanation 2 of Schedule III to the Central Goods and Services Tax Act to have been inserted retrospectively, thereby treating specified activities and transactions as within Schedule III for the earlier period, and establishes that tax already collected which would not have been collected had the insertion been in force is not refundable.

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