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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>Government renting of immovable property to registered persons specified as a taxable supply under state GST after amendment.</h1> The notification inserts serial 5A to treat services by Central, State, Union territory or local authorities consisting of renting immovable property to persons registered under the Jharkhand GST Act as captured in the rate schedule, and adds an Explanation defining 'insurance agent' by reference to the Insurance Act; the amendment is made effective from the notification's stated effective date.

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