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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 provisions: act takes effect by government notification and permits staggered commencement of its provisions.</h1> The Act is titled the Central/State Goods and Services Tax Act and extends to the whole of the relevant territory. Commencement is effected by notification issued by the Central or State Government, which may appoint different dates for different provisions; references to commencement in any provision are references to the coming into force of that provision, allowing staggered commencement.

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