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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.

        Services supplied before 18.07.2022, invoices proposed for price escalation. Rate of GST 18% applicable as per Section 14(a)(i) of CGST Act, 2017 on invoices issued after 18.07.2022 for price escalation against works contract services executed prior to 18.07.2022, despite services originally taxable at 12% under Notification 24/2017-CT(Rate) dated 21.09.2017.

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