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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 consensus affirms state-led rate-setting, allowing states to waive local shares and defer items.</h1> Rates under the Goods and Services Tax were set by collective agreement of the GST Council, reflecting cooperative federalism and leaving states with discretion over local levies and shares; petroleum and liquor remain excluded at state request, the rate framework is revenue-neutral, implementation issues are largely settled, and uniform GST is promoted as beneficial for investment, cost clarity and exports.

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