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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 changes clarified: no item rate increased and rates follow GST Council recommendations.</h1> No item's GST rate has been increased since GST implementation and the average rate has decreased from 15.8 percent to 11.3 percent due to reductions made by the GST Council. The GST Council, a constitutional body comprising Union and State/UT finance ministers, examines item-by-item rate reductions and recommends rates, including floor rates with bands, and the Government notifies GST rates based on those recommendations.

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