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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 changes for multiple services, with conditional input tax credit limits and new definitions for transport and job work services.</h1> Amendments to Notification No. 1135 F.T. revise tax rates for specified service items and impose conditional input tax credit restrictions, including limited credit where suppliers of transport services charge higher state tax than the prescribed lower rate; they reclassify and prescribe rates for transport, renting of goods carriage, postal/courier/local delivery, job work (manufacturing services on inputs owned by others), beauty and related services, and insert or amend definitions for goods transport agency, multimodal transporter, mode of transport, recognised sporting event and handicraft goods; certain explanatory provisions are deemed inserted from 1 April 2025.

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