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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>Uniform banking arrangement for GST to streamline fund flow, reporting and accounting across central and state governments.</h1> Accounting frameworks for GST should align Central and State/UT practices while recognising state-level variation below Minor Heads; a uniform system of banking arrangement for Central and State/UT governments is recommended to facilitate fund flow, consolidated reporting and coherent accounting across jurisdictions.

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