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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 reductions for agricultural inputs lower costs and expand access to mechanisation and value addition.</h1> Reduction of GST rates across agricultural and allied sectors lowers input and production costs by cutting rates on agricultural machinery and parts, fertilisers, bio-pesticides and micronutrients, solar-powered equipment, and selected processed foods; it also exempts milk and cheese and reduces rates on several dairy inputs, thereby making mechanisation more accessible to small and medium farmers, promoting eco friendly inputs, and supporting value addition, transport cost reduction, and rural livelihoods.

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