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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>GST exemption extended for specified event services, warehousing and CAPF group insurance, subject to prescribed certification.</h1> Amendment to the Union Territory Tax (Rate) notification replaces fixed monetary registration thresholds with a criterion tied to eligibility for exemption from registration under the Central Goods and Services Tax Act, 2017, inserts nil-rate exemptions for services related to FIFA U-17 Women's World Cup (subject to certification by Director (Sports)), adds nil-rated entries for warehousing services of specified agricultural commodities and for life insurance under Central Armed Police Forces Group Insurance Schemes, and updates certain temporal and textual entries; changes are effected by substitutions and insertions in the Table of Notification No.12/2017.

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