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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 and mandates measures to ensure tax cuts are passed to consumers.</h1> The document announces a comprehensive GST overhaul simplifying the rate structure by collapsing intermediate slabs, moving most daily food and grocery items into a lower tax slab, making certain staples tax free, and retaining a higher rate for defined sin and ultra luxury goods. Complementary procedural reforms include faster refunds, expedited registration, simplified compliance, and clearer product classification to remove prior anomalies. Administrative monitoring is to be used to promote pass through of rate reductions to consumer prices where necessary.

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