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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 reduces slabs to two, prompting state revenue loss concerns and calls for compensation.</h1> The GST rate rationalisation consolidates slabs into a two-rate structure (5% and 18%), expected to lower prices while producing a measurable annual revenue shortfall for Kerala; the state seeks assurances that rate-cut benefits reach consumers and requests compensation for subnational fiscal loss, citing concentrated impacts in cement, electronics, automobile and insurance sectors and noting exemption of certain personal goods and insurance premiums.

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