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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 Council minutes adopt revenue definition amendments, defer cross-empowerment, approve draft GST rules and incentive reimbursement.</h1> The Council adopted amended minutes clarifying that compensable revenue includes all State taxes (including cesses) subsumed in GST and set a Committee of Officers to define 'revenue' and examine whether ITC reversals form part of compensable revenue. It approved revised Rules of Procedure and the Draft GST Rules on registration, payment, return, refund and invoicing (allowing minor Chairperson-approved changes), and decided that existing tax-exempt entities will pay tax under GST with any continuations of incentives to be administered via state/central budgetary reimbursement mechanisms.

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