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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 rollout target announced while transitional central and state taxing powers remain until the transition ends.</h1> The Government announced a target rollout date for the Goods and Services Tax, while preserving existing central and state taxing powers during the constitutional transition period. Article 279A establishes a joint GST Council of Centre and States to determine tax rates, exemptions and threshold limits. Consultative committee members highlighted implementation issues including allocation of collection and assessment responsibilities, appellate forums, taxpayer awareness for small traders, and the necessity of nationwide IT infrastructure for online GST processes.

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