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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>Exemption for airport and port construction services restored for contracts entered before cut-off with ministry certification and limited duration.</h1> Exemption applies to construction, erection, commissioning, or installation of original works for airports or ports under contracts entered before 1 March 2015, provided appropriate stamp duty was paid prior to that date and the Ministry of Civil Aviation or the Ministry of Shipping certifies the pre existing nature of the contract; the exemption was restored by notification effective 1 March 2016, covers services rendered from 1 April 2015 to 29 February 2016 under such contracts, and ceases to apply on or after 1 April 2020.

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