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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 service classification: differentiated levy for advertisement space and other professional, technical and business services.</h1> Heading 9983 separates services into sale of print advertisement space and other professional, technical and business services, applying a lower levy to advertisement-space services and a higher levy to the residual professional/technical/business services category. The heading has been amended by notifications that inserted or modified sub-items and is accompanied by circular clarifications on classification issues such as printing of pictures and advertisement in souvenir-books.

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