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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>Air purifiers sought to be reclassified as medical devices and taxed at 5%; government resists judicial direction on GST policy.</h1> The petition seeks classification of air purifiers as medical devices and reduction of GST from 18% to 5%; the Centre opposes judicial directions on GST rates, asserting that taxation and related recommendations fall exclusively within the GST Council and that judicial interference would violate the doctrine of separation of powers and undermine cooperative federalism, while characterising the plea as a colourable attempt at regulatory reclassification to confer commercial advantage.

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