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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>Fiscal autonomy safeguards sought while integrating Jammu and Kashmir into GST to preserve constitutional protections and trade links.</h1> Consultations on extending GST to Jammu and Kashmir focused on preserving the state's fiscal autonomy and constitutional protections while implementing an integrated tax regime that replaces multiple levies, retains existing industrial incentives, and maintains cross LoC and inter state trade; participants warned that failure to integrate would cause twin taxation, disrupt trade and increase costs for businesses and consumers.

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