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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 Goods and Services Tax provisions appointed; specified sections effective from 1 July 2017.</h1> Appointment of 1st July 2017 as the commencement date for specified provisions of the Gujarat Goods and Services Tax Act, 2017, bringing into force sections 6-9, 11-21, 31-41, 42, 43 (except the proviso to sub section (9) of sections 42 and 43), 44-50, 53-138, 140-145, 147-163, and 165-174 under the power vested by sub section (3) of section 1 by state notification.

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