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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>Temporary reduced state tax rate for specified services applied for a limited mid year period, effective retroactively.</h1> An amendment provides that for the period beginning 14th June, 2021 and ending 30th September, 2021, the state tax on services specified in item (iv), clause (f) against serial number 3 shall be levied at a uniform reduced rate irrespective of the rate previously specified in the notification; the amendment is effective from 14th June, 2021.

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