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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>State GST share dynamics: gross monthly GST growth can diverge from post settlement SGST due to IGST apportionment and credits.</h1> Gross GST collections rose year on year in July for several eastern states, with West Bengal showing growth in gross monthly receipts while its cumulative post settlement SGST for April-July declined marginally; the distinction between gross collections, pre settlement SGST and post settlement SGST reflects IGST apportionment effects and input tax credit variations, and provisional figures remain subject to reconciliation under central settlement procedures.

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