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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>Services in retail trade: classification excludes sale or purchase of goods for GST application.</h1> Classification under GST treats services in retail trade as a distinct taxable service category and expressly excludes the sale or purchase of goods, delimiting service treatment from goods transactions for application of GST schedules and rates.

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