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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>Cess abolition under GST transition simplifies tax structure, while customs-related cesses and certain excise levies remain applicable.</h1> The Central Government abolished multiple statutory cesses in stages to facilitate GST roll out, repealing education cesses on services and excisable goods, various sectoral and product cesses, and several finance act levies by Taxation Laws Amendment Act, with effect linked to GST commencement. Cesses that continue to be levied are those tied to imports or to goods outside GST coverage, including education cesses on imported goods, cess on crude petroleum, additional duties and road cesses on motor fuels, special additional excise on motor spirit, and NCCD on tobacco and crude petroleum.

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