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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>Andhra Pradesh GST collections hit a record January high, driven by AI-led compliance despite recent rate cuts.</h1> Andhra Pradesh's net GST rose 6.72% to Rs 3,073 crore in January 2026, marking the highest-ever January GST collections. Gross GST was Rs 3,479 crore, with SGST at Rs 1,284 crore and IGST settlement at Rs 1,789 crore. Officials credited AI-driven compliance-data analytics, targeted audits and identification of ineligible IGST input tax credit claims-for over Rs 144 crore in additional collections, contributing to a widening tax base and stable revenue performance despite recent GST rate reductions and removal of compensation cess.

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