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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>Distinct persons under GST treated as separate taxable persons for each registration and establishment across jurisdictions.</h1> Distinct Persons under GST means any entity with more than one registration, within one or across multiple States or Union Territories, is treated as a separate taxable person for each registration. Establishments in different States or Union Territories that obtain or require registration are regarded as establishments of distinct persons; branches or separate components with different registrations are treated as separate entities for GST purposes.

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