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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 collections rose 6.1% to Rs 1.74 lakh crore in December; rate cuts and cess narrowing altered revenue mix.</h1> Gross Goods and Services Tax collections rose 6.1% to over Rs 1.74 lakh crore in December 2025, with net GST receipts after refunds up 2.2% to over Rs 1.45 lakh crore; domestic transaction revenue grew 1.2% to ~Rs 1.22 lakh crore, import receipts rose 19.7% to Rs 51,977 crore, refunds increased 31% to Rs 28,980 crore, and cess receipts declined to Rs 4,238 crore. A regulatory change effective 22 September 2025 cut GST rates on about 375 items and limited the compensation cess to tobacco and related products, affecting revenue composition.

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