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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>Central GST: Centre levies and administers CGST and IGST while states manage SGST and UTGST.</h1> Centre levies and administers Central GST (CGST) and Integrated GST (IGST); respective States and Union Territories levy and administer State GST (SGST) and Union Territory GST (UTGST). Each level of government is responsible for the levy and administration of the taxes allocated to it.

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