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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>Constitutional power to levy GST: concurrent authority for central and state taxation, Parliament exclusive for inter state tax.</h1> Article 246A confers concurrent authority on Parliament and State Legislatures to enact laws imposing central tax (CGST) and state tax (SGST) or union territory tax (UTGST), while read with Article 269A Parliament has exclusive power to legislate for the integrated tax (IGST) on inter state trade and commerce.

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