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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>Draft legislation for CGST to be prepared by a Joint Working Group, alongside SGST model law and dispute resolution mechanisms.</h1> A designated Joint Working Group is tasked with preparing draft legislation for CGST, a Model Legislation for SGST, and the rules and procedures for both CGST and SGST; drafting for IGST rules and procedures is proceeding in parallel, and the Group will also address dispute resolution mechanisms and advance ruling arrangements.

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