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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>CGST rate amendments update service classifications and applicable rates, modifying entries and adding multimodal transport codes.</h1> Amendments to the CGST rate notification modify entries by inserting 'or 12AB' after '12AA', reclassifying temporary or permanent transfer or permitting the use of Intellectual Property rights under serial number 17, adding a job-work entry for manufacture of alcoholic liquor, redefining manufacturing, publishing/printing and admission-to-entertainment services (including separate treatment for casinos and certain sporting events), adjusting an explanatory cross-reference, and inserting new classification entries for multimodal transport of goods within India. The changes are effective 1 October 2021.

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