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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 on subsidised LPG increases subsidised cylinder prices where prior VAT was lower, raising household fuel costs.</h1> Implementation of GST levied a 5% tax on subsidised domestic LPG, raising subsidised cylinder prices in states where prior VAT was nil or below that rate and altering price parity across jurisdictions. Households retain a limited annual entitlement to subsidised cylinders; purchases beyond that quota are at market prices subject to a higher GST rate. Part of the increase also reflects prior subsidy adjustments.

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