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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 on imports: both central and state levies apply, with tax allocated to state of consumption and credit allowed.</h1> Both Central GST and State GST will be levied on importation of goods and services, applying the destination principle so that State tax revenue accrues to the State where the imported goods or services are consumed, and full and complete set-off of GST paid on imports will be available.

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