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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>Extension of Central GST: principal Act and subordinate instruments applied, with a special appellate bench arrangement.</h1> The ordinance extends the Central Goods and Services Tax Act, 2017 and all subordinate rules, notifications and orders to Jammu and Kashmir with immediate commencement, and amends the principal Act by omitting the exclusionary phrase from section 1(2), inserting a qualification into the Explanation to section 22, and altering section 109(6) to exclude the State from certain uniform provisions while specifying that the State Bench of the GST Appellate Tribunal for the State shall be the State Appellate Tribunal constituted under the Jammu and Kashmir Goods and Services Tax Act, 2017.

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