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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 rate amendment: insertion and omission of tariff entries reshapes tax schedules, effective from April first.</h1> Amendment to the Central GST rate notification revises specified entries across Schedules I, II and III of Notification No.1/2017 by omitting certain serial entries, inserting a new tariff entry in Schedule II described as 'All goods', and substituting the description of an existing entry in Schedule III with 'All goods', thereby modifying the allocation of goods between rate categories; the changes take effect on the first day of April, 2020.

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