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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>Valuation under GST: a single provision governs CGST, SGST and IGST and both goods and services.</h1> A single valuation framework governs CGST, SGST and IGST and applies equally to goods and services: Section 15 is common to all three taxes and to both categories, providing the uniform basis for determining taxable value under GST.

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