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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 unifies indirect taxation, boosting long term growth while posing short term implementation risks.</h1> Implementation of the Goods and Services Tax (GST) creates a unified national indirect tax regime replacing state sales taxes, introducing multiple rates and an electronic filing system that centralises reporting, broadens the tax base by bringing small suppliers and informal retailers into the taxable chain, and encourages supply chain extension and productivity gains.

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