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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>Power to levy GST derives from Article 246A, with Parliament exclusively for inter state trade under Article 269A.</h1> Power to levy GST is derived from Article 246A, which grants concurrent legislative authority to Parliament and state legislatures to enact GST laws, while clause 2 of Article 246A read with Article 269A vests exclusive parliamentary competence over inter state trade and commerce in goods and services.

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