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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 Goods and Services Tax establishes intra state levy, territorial extent, and commencement by government notification.</h1> The Uttarakhand Goods and Services Tax Act, 2017 establishes a State Goods and Services Tax to levy and collect tax on intra state supply of goods or services, extends to the whole of Uttarakhand, and shall come into force on such date or dates as the State Government may, by notification in the Official Gazette, appoint, with allowance for different commencement dates for different provisions.

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