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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 restructure simplifies slabs, lowering taxes on common goods while imposing a special high levy on luxury and tobacco.</h1> GST rate restructure replaces the multi-slab framework with a streamlined two-rate system for most goods and services and a separate high levy for specified luxury and sin items. The reform reallocates numerous consumer, food, personal care and electronic goods to lower standard rates, exempts individual life and health insurance, preserves preferential treatment for electric vehicles, and maintains existing rates plus compensation cess for tobacco products until compensation-related loans are repaid.

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