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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 simplification and rate reduction urged to ease burden on low income households and address tariff impacts.</h1> Opposition urged reform of the GST regime by reducing rates and simplifying multiple slabs to alleviate a regressive burden on low income households; they also sought clarification of tariff policy amid proposed reciprocal tariffs affecting agricultural and pharmaceutical exports, and noted the narrow income tax base as a rationale for adjusting indirect taxes and fiscal responses.

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