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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 revision reduces Jammu and Kashmir's revenue, worsening fiscal pressure while disaster and security shocks compound economic distress.</h1> Revision of Goods and Services Tax rates is projected to reduce Jammu and Kashmir's fiscal receipts by about Rs 900-1000 crore, worsening an existing budgetary deficit. Severe summer rains damaged agriculture and horticulture, and a Pahalgam terror attack depressed tourism and regional perception; these non-tax shocks compound the GST-driven revenue shortfall and intensify the Union Territory's near-term fiscal and economic distress.

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