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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>GST rate amendments: reclassification and altered rates for transport, clinical establishments and GTA option changes, with input tax credit conditions.</h1> The notification amends CGST rates and classifications for transport, clinical establishment room charges and related services, inserts definitions and an annexure, and creates a pre financial year option for Goods Transport Agencies to elect forward charge payment; lower rates where provided are subject to disallowance of input tax credit on goods and services used in supplying those services.

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