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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>Centralized registration under GST is not permitted; service providers must register separately in each state of supply.</h1> Centralized registration under the Goods and Services Tax regime is not available; a taxable person supplying services must obtain distinct GST registration in each State or Union Territory from which taxable supplies are made, requiring separate registration processes and filings in each jurisdiction of operation.

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