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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>Compensation cess rates set for rights-to-use and lease supplies; comparable cess applies and other services are nil.</h1> Notification under the GST (Compensation to States) Act notifies compensation cess on specified services: transfers of the right to use goods and transfers of rights without transfer of title attract the same cess as supplies of similar goods involving transfer of title; leasing of motor vehicles purchased and leased before the specified date is charged at a reduced fraction of that rate; all other specified services are at nil cess. The notification adopts the service classification scheme referenced in the central tax rate notification and specifies its commencement.

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