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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 extended to specified handicraft goods, granting preferential tax treatment under amended notification.</h1> Substitution of the rate Table in Notification No. 21/2018-Central Tax (Rate) to list specified handicraft goods by tariff headings and to apply concessional CGST rates to those enumerated items, with the amended Table replacing the prior entries and an implementation date specified.

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