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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>Courier imports and exports regulations amended to add GSTIN and update courier bill and shipping forms.</h1> Amendment inserts a definition of Goods and Services Tax Identification Number (GSTIN) into regulation 3 and substitutes prescribed courier forms (CBE-IV, CBE-V, CBE-IX, CBE-X, CSB-II, CSB-V, CBEx-II) with updated versions that add fields for GSTIN, IGST, GST compensation cess, GST rates and amounts, related exemptions, assessable value particulars and declaration/authorisation blocks; the regulations commence on publication in the Official Gazette.

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