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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 rationalisation signals rate consolidation and exemptions, opposition demands extended state compensation and compliance simplification.</h1> The GST Council approved an overhaul consolidating slabs principally to 5% and 18% and exempting individual life and health insurance premiums. Opposition parties described the changes as incremental and demanded a fuller GST 2.0 with fewer rates, elimination of inverted duty structure, expanded coverage, and simplified compliance for MSMEs. They also demanded five years of state revenue compensation, arguing rate reductions will harm subnational revenues and require protective cooperative-federalism measures.

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