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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>Commencement of Union Territory GST provisions appointed by central government notification as effective from 22 June 2017.</h1> The Central Government, by Notification No. 1/2017 Union Territory Tax dated 21 June 2017, appointed 22 June 2017 as the commencement date for specified provisions of the Union Territory Goods and Services Tax Act, 2017, exercising the Act's enabling power to fix commencement dates by notification.

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