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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 CGST Amendment Rules: specified amendment provisions brought into force on appointed dates by notification.</h1> The Central Government appoints commencement dates for specified provisions of the Central Goods and Services Tax (Amendment) Rules, 2024: Rules 2, 24, 27 and 32 to commence on the eleventh day of February, 2025; and Rules 8, 37 and clause (ii) of rule 38 to commence on the first day of April, 2025, by official notification under the CGST Act.

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