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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>Definitions amendment expands fund definitions and adds unique identification marking requirement under GST law provisions.</h1> Amendments to section 2 expand cross references to integrated GST provisions, add and define 'local fund' and 'municipal fund' as funds managed by local self government bodies empowered to levy and appropriate local taxes and fees, and insert a new definition of 'unique identification marking' expressly including a digital stamp, digital mark or similar secure non removable marking; these changes take effect by notification from 1 October 2025.

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