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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 change on carbonated and caffeinated beverages increases taxation, while fruit-juice and plant-based milk drinks get reduced rates.</h1> The GST Council reclassified beverage tax treatment: carbonated fruit-drink varieties, carbonated beverages with fruit juice, caffeinated beverages, other non-alcoholic beverages and goods with added sugar or flavouring were moved to a higher GST rate bracket, while fruit pulp and fruit juice-based drinks (excluding carbonated fruit-drink carbonates), plant-based ready-to-drink milk beverages, and soya milk drinks were moved to a lower GST rate bracket.

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