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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 scope amendment revises treatment of railway services, adding them to one entry and excluding them from central services.</h1> The notification amends a prior Odisha GST notification to add the Ministry of Railways (Indian Railways) after the words 'Department of Posts' in the Table entry at serial number 5, and to insert an express exclusion of the Ministry of Railways (Indian Railways) from the phrase 'Services supplied by the Central Government' in the Table entry at serial number 5A. The amendment is effective from the twentieth day of October, 2023.

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