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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 streamlines slabs, cutting taxes on common goods and exempting personal life and health insurance.</h1> GST rate rationalisation streamlines multiple slabs into a low and a standard rate plus a limited high-rate category for select luxury and sin goods and services; most everyday consumer items move to lower rates or nil, individual life and health insurance is nil-rated, tobacco remains subject to higher rates and a compensation cess until fiscal obligations are met, and certain services and high-end conveyances are placed in the high-rate bracket while officials estimate the change to be fiscally manageable.

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