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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 tax structure and exempts personal insurance, lowering burdens on common consumer goods.</h1> GST has been restructured from a multipart slab system to a simplified two rate model with a separate high rate category for select luxury and tobacco items; many household and aspirational goods will see reduced tax incidence and premiums for individual life and health insurance have been exempted from GST, with the Council reporting unanimous approval and a near term prospective implementation except for specified tobacco products.

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