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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 simplifies slabs, reclassifies small vehicles and components, and preserves electric vehicle incentives.</h1> GST is restructured into a two-rate framework with a lower consumption rate and a standard rate, plus a special high slab for select luxury and racing vehicles. Passenger vehicles and motorcycles meeting specified engine and length criteria are reclassified to the standard rate, electric vehicles remain at the lower rate, and small hybrids also benefit. Automotive components are moved to the standard rate while the compensation cess continues to affect overall tax incidence.

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