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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 classification dispute threatens businesses, triggering tax notices and court challenges over differential rates nationwide.</h1> GST classification dispute concerns whether a donut chain's supplies qualify as restaurant services or bakery items for differential GST rates, prompting a tax notice and litigation in the Bombay High Court. The core legal issue is classification determining applicable GST rates, with broader commentary linking the case to calls for a simplified 'GST 2.0' to address complexity, enforcement uncertainty, and compliance burdens arising from multiple tax slabs.

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