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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>Service classification under GST organises services into sectoral headings and codes for consistent tax identification and administration.</h1> The document establishes a hierarchical taxonomy for GST service classification: Sections containing Headings, Groups and individual service codes that describe and distinguish sectoral activities (construction; distributive trade, accommodation and transport; financial and real estate; business and production; community, social and personal services). It breaks sectors into specific service-types, includes catch-all and repair/ancillary codes, and provides a systematic coding structure for administrative identification, compliance and tariffing of services under GST.

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