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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>Tobacco products: compensation cess entries in the Schedule are replaced with nil rates effective 1 February 2026.</h1> The notification amends the Compensation Cess (Rate) Schedule by substituting the entry in column (4) with 'Nil' for a comprehensive list of specified S. Nos. and subitems (S. Nos. 1 through 38 and listed alpha variants), thereby replacing the existing column (4) entries with 'Nil' for those items. The amendment is made under sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 and comes into force on the 1st day of February, 2026.

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