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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 reform credited with simplifying indirect taxation and enabled by central-state cooperation to ease compliance.</h1> The Union Cabinet formally thanked State Chief Ministers, State Finance Ministers, the GST Council, political parties, legislators and stakeholders for cooperation in introducing the Goods and Services Tax, describing GST as a major indirect tax reform that removes multiple taxes, multiple rates, multiplicity of compliances and cascading taxation to simplify the indirect tax system, reduce consumer tax burden, and exemplify fiscal federalism achieved through Central-State cooperation.

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