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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>GST Council sets multi band tax structure, five year compensation funded by a sunset cess and mandates fitment and system readiness work.</h1> The Council adopted a multi band GST rate structure (exempt, 5%, 12%, 18%, 28%; services generally 18%), authorised a five year compensation mechanism funded by a cess on specified items above 28% credited to a public Compensation Fund with a five year sunset and equal residual sharing between Centre and States, instructed an officers' Committee to carry out fitment of goods and to report back, received GSTN implementation and migration updates for phased portal rollout and deferred final decision on cross empowerment for single interface administration pending further political consultations.

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