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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>Commencement of CGST provisions: core levy, registration and compliance sections activated, triggering GST operational framework.</h1> The central government, invoking sub section (3) of section 1 of the Central Goods and Services Tax Act, 2017, appointed 1 July 2017 as the date on which a specified list of provisions of the Act shall come into force, thereby activating key operational and compliance components of the CGST framework.

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