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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>Compensation cess on carbonated beverages introduced; prescribed rate applied to specified beverages effective from stated notification.</h1> The Central Government, under section 8(2) of the GST (Compensation to States) Act, 2017, amends the Compensation Cess (Rate) Schedule by inserting S. No. 4B to impose a compensation cess on carbonated beverages of fruit drink or carbonated beverages with fruit juice (tariff heading 2202), prescribing a cess rate for that entry, with the amendment effective from the first day of October, 2021.

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