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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>Place of supply rules ensure destination-based taxation, determining intra-state or inter-state GST liability and tax jurisdiction.</h1> Place of supply rules allocate the taxable jurisdiction under GST by applying the destination-based consumption principle to identify where a supply is treated as consumed. These rules classify transactions as intra-state or inter-state, determining whether combined State and central taxes apply within a State or whether a single inter-state GST applies, thereby directing tax incidence and revenue allocation to the appropriate taxing authority.

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