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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>Amendment to State GST rate notification narrows service recipient scope and removes related conditional entries, effective retroactively.</h1> Amendment revises the State GST rate notification by substituting 'Union territory or a local authority' for prior references to broader governmental recipients in specified Description of Service items and omits the Conditions entries against those items; the notification supersedes the prior notification and declares the changes effective from the start of the stated year.

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