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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 exemption for government-auctioned gift items from senior officials when proceeds go to public or charitable purposes, effective 22-09-2025</h1> Goods consisting of gift items received by senior constitutional office-holders or any public servant, when sold by the government through public auction with proceeds dedicated to a public or charitable purpose, are exempt from GST effective 22-09-2025.

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