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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>Exemption for specified public utility services to Governmental Authority expanded; nil-rate applied and Indian Railways added.</h1> Amendment inserts a new Chapter 99 entry exempting services to a Governmental Authority-water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation-as nil-rated; it also adds the Ministry of Railways (Indian Railways) alongside the Department of Posts in several existing notification entries.

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