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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>Commencement of amended GST provisions: sections 2-15 (except 13) deemed effective from October first by executive notification.</h1> The Governor, under sub section (2) of section 1 of the Punjab Goods and Services Tax (Amendment) Act, 2022, appoints the 1st day of October, 2022 as the date on which the provisions of sections 2 to 15, except section 13, shall be deemed to have come into force, by departmental notification of the Department of Excise and Taxation.

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