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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 deferment for textiles paused pending state-led review and report, while footwear changes proceed.</h1> The GST Council deferred a planned GST rate increase on textile products after several states requested postponement, directing a state finance-minister group to review textile tax rates and report back. The Council did not agree to defer a parallel footwear rate change. The action pauses prior decisions on uniform rates pending the group's report and reflects concerns about correcting an inverted duty structure across textile inputs and products.

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