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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: constitutional amendment grants concurrent taxing power and establishes a national GST Council to harmonise rules.</h1> The amendment creates a constitutional framework for a goods and services tax by granting concurrent power to Union and State Legislatures to tax supplies, reserving exclusive parliamentary power for inter State supplies, defining GST and related terms, subsuming specified indirect taxes, and establishing a mechanism for central collection and apportionment of GST on inter State supplies, including Parliament's power to set place of supply principles and a temporary additional tax assignment to States.

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