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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 rate substitution alters the state tax entry for a listed item, effective from the notified commencement date.</h1> The Finance Department notification amends the State Tax (Rate) table by substituting the entry in column (4) against S. No. 1 with 9%, thereby altering the applicable state GST rate for that listed item; the amendment is made on the recommendations of the GST Council and takes effect from the stated commencement date set out in the notification.

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