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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 administration split: central level administers central and integrated GST; subnational level administers state GST.</h1> The levy and administration of central GST components are assigned to the centre, which administers the Central GST and Integrated GST, while subnational units levy and administer the State GST, establishing distinct tax jurisdiction and operational responsibility for collection, assessment and enforcement across levels of government.

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