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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>Constitutional amendment for GST initiated as Joint Working Group to draft legislation enabling central and state GST frameworks.</h1> A Joint Working Group of central and state officials has been constituted to prepare, in a time-bound manner, draft legislation for a constitutional amendment to enable separate Central GST (CGST) and State GST (SGST) and to provide the legal foundation for allocation of fiscal and regulatory competence.

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