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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>State GST applicability on intra-State supplies; commencement and territorial extent governed by administrative notification procedure.</h1> The Act provides for the levy and collection of tax on intra State supply of goods or services or both, extends to the whole of the State, and comes into force on such date or dates as the State Government may appoint by notification in the Official Gazette, permitting different commencement dates for different provisions and construing references to commencement accordingly.

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