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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>Specified premises definition revised under GST rules, aligning electronic commerce operator provisions and effective next fiscal year.</h1> This amendment to Notification No. 17/2017-Central Tax (Rate) substitutes item (c) in the Explanation to define 'specified premises' by reference to clause (xxxvi) of paragraph 4 of Notification No. 11/2017-Central Tax (Rate), aligning terminology with that provision and implementing GST Council recommendations regarding electronic commerce operators; the amendment takes effect from the 1st day of April, 2025.

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