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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 collection rises year on year, driven by domestic transactions and import duties; refunds increased, net receipts moderated.</h1> The Goods and Services Tax gross receipts rose year on year in December with separate reporting of Central GST, State GST, Integrated GST and cess; domestic transactions and import duties were principal contributors. A marked increase in issued refunds reduced the growth rate of net GST collection, underscoring the distinction between gross mop up and net receipts after refund adjustments.

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