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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 Section six provisions: Kerala appoints October as the effective month for specified GST-related provisions.</h1> The Government appoints the 1st day of October, 2025 as the date on which the specified sub-clauses and sub-sections of section 6 of the Kerala Finance Act, 2025 shall come into force, exercising the power conferred by clause (b) of sub-section (2) of section 1. The notification follows recommendations of the Goods and Services Tax Council and is intended to give statutory effect to the commencement of those identified provisions.

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