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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 classification on Rab clarified: pre-packaged labelled attracts reduced GST rate; unpackaged sales attract nil, past periods regularised.</h1> Sales of Rab in pre-packaged and labelled form are subject to a reduced GST rate, while sales in forms other than pre-packaged and labelled are subject to a nil rate. The CBIC circular regularises past period treatment on an 'as is' basis and is to be applied uniformly by States, with the State trade circular adopting the circular mutatis mutandis and inviting reports of implementation difficulties.

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