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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>Swachh Bharat Cess commencement: Chapter VI of the Finance Act set to take effect from the notified commencement date.</h1> Appointment of the commencement date designates the operative start of the Swachh Bharat Cess by bringing into force the tax provisions contained in Chapter VI of the Finance Act, 2015. The Central Government has appointed 15th November 2015 as the date from which Chapter VI will take effect, thereby activating the statutory framework for imposition and administration of the cess within the existing service tax architecture.

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