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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>Commencement of Act by government notification allows staggered commencement of different provisions, with references tied to their coming into force.</h1> The Act is titled the Central/State Goods and Services Tax Act, 2016, extends to India or the relevant State, and comes into force on dates appointed by Central or State Government notification in the Official Gazette; different dates may be specified for different provisions and references to commencement are construed as references to the coming into force of the respective provision.

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