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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 rate reduction sought to ease tax burden on panel products, protect small manufacturers and seasonal demand.</h1> Request for reduction of the GST rate on plywood, plyboard, medium density fibreboard and particle-board to a lower slab is urged by industry bodies, citing competitive distortion from differing tax treatment of related premium products. Associations warn that the higher tax incidence threatens small manufacturer viability, raises input costs for seasonal and cultural uses, and has prompted engagement with ministers ahead of the GST council meeting seeking statutory reclassification.

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