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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>E-commerce operator registration mandatory: operators must register irrespective of value of supplies under model GST framework.</h1> E-commerce operators are excluded from the threshold exemption and are liable to obtain registration irrespective of the value of supplies under Section 19 read with Schedule III of the Model GST Law; the provision imposes a categorical registration obligation on persons qualifying as e-commerce operators.

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