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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 on Rab classified: taxable when pre-packaged and labelled, nil when otherwise; past-period treatment regularised.</h1> Rab is classified for GST purposes as taxable when supplied in pre-packaged and labelled form and nil-rated when supplied otherwise; this classification and rate treatment have been regularised for past periods on an 'as is' basis to remove divergent interpretations. State authorities are directed to implement the Ministry of Finance/Tax Research Unit circular to ensure uniform application and to report any implementation difficulties to the Board.

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