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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 compensation: Centre to clear pending balances and propose legislative, rate and amnesty measures for compliance.</h1> Government to clear pending GST compensation balances for June 2022 from central resources to be recouped from future cess collection. The Council adopted the GoM report on a GST Appellate Tribunal with modifications and authorised circulation of draft amendments. It approved GoM measures to curb evasion in specified commodities including enhanced compliance, export against LUT with ITC refund, and conversion of compensation cess to specific levy. Recommended amendments include GST rate changes for specified goods, customs and compensation cess notification adjustments, extension of timelines and amnesties for revocation of registration and best judgment assessments, rationalised late fees, and place of supply rationalisation for transport services.

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