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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 rationalisation proposes simplified slabs reducing tax burdens and reclassifying most goods ahead of GoM review</h1> The Centre proposes compressing the existing GST slab structure into a simplified low and standard slab while keeping the highest permissible GST rate only for a very limited set of demerit items, with the objective of lowering tax burdens for the middle class, MSMEs and the farm sector and correcting duty inversion; the Finance Minister will present this proposal to a Group of Ministers meeting, coordinated with panels on compensation cess and health and life insurance, before potential referral to the GST Council.

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