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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.

        The government, exercising powers under the Integrated Goods and Services Tax Act, amends Notification No. 3/2017 by substituting '18%' for the existing entry in column (4) against serial number 1 in the notification's table, thereby imposing an 18% IGST rate on the specified inter-State supplies related to petroleum or coal bed methane operations; the amendment, made on the Council's recommendation, takes effect on 22 September 2025.

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