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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>Concessional CGST rate revised for petroleum and coal bed methane supplies; substitution lowers the rate, effective from notified date.</h1> The notification amends Notification No. 3/2017 Central Tax (Rate) by substituting the entry in column (4) against S. No. 1 in the TABLE with '9%', thereby revising the concessional CGST rate applicable to specified supplies for petroleum operations and coal bed methane operations; the amendment is issued under section 11(1) of the Central Goods and Services Tax Act, 2017 and shall come into force on 22 September 2025.

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