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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>Tax computation: substitution of a turnover-percentage formula with a rule-specified rate for calculating state GST liability.</h1> The notification amends the State GST Notification No. 8/2017 by substituting the previous turnover-percentage phrasing for calculating tax with the words directing calculation to 'an amount of tax calculated at the rate specified in rule 7 of the Gujarat Goods and Services Tax Rules, 2017', thereby replacing an explicit percentage basis with the rule-prescribed rate.

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