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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>GST rate differentiation applied to transport, hotel accommodation tiers and lotteries, changing tax incidence and input credit availability.</h1> GST rates were set for maritime goods transport with ITC available for input services and GST paid on vessels; accommodation services are tiered by room tariff with distinct rates and full ITC for specified tiers including 5 star hotels; supply of food/drinks in air conditioned restaurants in 5 star and above hotels is taxed at a specified rate with full ITC; lotteries are taxed by reference to whether they are run by State governments or authorized by State governments, each at its respective rate on face value.

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