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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>Goods and Services Tax: concurrent national tax replacing multiple indirect levies and creating a GST Council to set rates.</h1> The Constitution is amended to introduce a national Goods and Services Tax regime conferring concurrent taxing power on the Union and States to levy tax on supply of goods and services, subsuming multiple specified Central and State indirect taxes. The amendment provides for an Integrated Goods and Services Tax on inter State transactions, an additional temporary inter State tax assigned to origin States, a compensation mechanism for State revenue loss, exclusions for alcoholic liquor and deferred inclusion of petroleum, and creation of a GST Council with weighted voting to recommend rates, exemptions and thresholds.

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