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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>Rule amendment: Renumbering of GST rule provision to accommodate a new sub rule and adjust rule numbering.</h1> Amendment institutes the Assam Goods and Services Tax (Third Amendment) Rules, 2017 under section 164 and declares the rules effective from the first day of July, 2017. The sole operative change specified is a renumbering within rule 24: the existing sub rule formerly (3) is re designated as sub rule (4) after insertion of a new sub rule (3).

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