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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 reduction makes a wide range of goods and services cheaper and simplifies tax slabs, prompting price adjustments.</h1> Implementation of comprehensive GST rate reductions shifts many goods and services into lower tax categories, lowers the incidence on consumers, and changes Input Tax Credit treatment for certain services. The reform consolidates multiple slabs into a predominant two-tier structure, retains higher rates and cessation for ultra luxury and tobacco products, and anticipates supplier price adjustments and directed retail compliance to pass on tax benefits.

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