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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>GST payments: CGST and SGST for intra state, IGST for inter state, plus TDS/TCS and ancillary charges.</h1> For intra state supplies, Central GST (CGST) and State/UT GST (SGST) are payable to their respective government accounts; for inter state supplies, Integrated GST (IGST) is payable and incorporates components of both CGST and SGST. Certain registered persons must also pay Tax Deducted at Source (TDS) or Tax Collected at Source (TCS) where applicable, and taxpayers remain liable for interest, penalty, fees and other payments under the GST regime.

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