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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>GST revenue sharing: apportionment of IGST and devolution of Central GST to States under the proposed statutory framework.</h1> Both the Union and States will simultaneously levy tax on every supply, with the Centre collecting Central GST and States collecting State GST for intra state transactions; the Centre will collect Integrated GST on inter state supplies and its proceeds will be apportioned between Centre and States under a statutory mechanism based on GST Council recommendations, and Central GST plus the Union's apportioned IGST share will be devolved to States under the constitutional fiscal devolution framework.

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