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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 and exempts individual life and health insurance, aiming to boost consumption and reduce tax burden.</h1> The GST Council approved a comprehensive restructuring that simplifies the multi-slab GST model into a two-rate framework for most items, creates a separate high-rate category for select luxury and sin goods, exempts individual life and health insurance premiums from GST, and fixes an effective implementation date; decisions were reported as unanimous and presented as measures to boost consumption and reduce tax incidence on common-use and aspirational items.

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