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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 burden highlighted as a regressive consumption tax concentrating revenue extraction on poor and middle-class households.</h1> The document argues that the Goods and Services Tax operates as a consumption tax that disproportionately burdens the poor and middle class due to multiple rate slabs and expanded coverage-including certain agricultural products and insurance premiums-creating regressive effects and concentrating revenue extraction from lower-income households.

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