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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>Composition levy framework revised under section 10, redefining category-specific tax rates and eligibility for composition payment.</h1> Replaces Rule 7 Table in the CGST Rules, 2017 to set category-specific composition levy rates and turnover bases for manufacturers (excluding notified goods), suppliers of supplies under Schedule II clause (b), other eligible suppliers, and persons opting under sub section (2A) of section 10; effective from 1 April 2020, with a corrigendum correcting turnover wording.

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