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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 leads to lower tax on specified goods, consumers to be charged reduced MRP.</h1> GST rate reduction requires suppliers to apply a revised lower tax rate at point of sale for a listed group of tariff items, resulting in a corresponding reduction in price/MRP for affected consumer and industrial goods; the change covers broad product categories including electrical goods, building materials, furniture, personal care products, mechanical equipment, select food preparations, and various household and industrial articles.

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