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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 coal rejects: Schedule entry amended to define scope and input tax credit condition, effective March implementation.</h1> Amendment to the Compensation Cess Schedule substitutes the entry at Sl. No. 41A, column (3) to read: 'Coal rejects supplied to a coal washery or by a coal washery, arising out of coal on which compensation cess has been paid and input tax credit thereof has not been availed by any person'; made under the powers of section 8(2) of the Goods and Services Tax (Compensation to States) Act, 2017, effective from 1st March, 2023.

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