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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>Commencement of Assam GST Amendment Act provisions declared, excluding specified entries and given retrospective effect.</h1> Under the power conferred by sub section (3) of Section 1 of the Assam Goods and Services Tax Act, 2017, the Governor appoints a commencement date for provisions of the Assam Goods and Services Tax (Amendment) Act, 2019, except for specified enumerated items, and declares the notification to be deemed issued on that commencement date.

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